Entries by HsinTa

Success Stories…Perfectly Fulfilled My Client’s Requirement

11/02/2019 in , /by

Success Stories “…Perfectly Fulfilled My Client’s Requirement.” “A listed company in Taiwan came to me needing auditing service for his affiliated company in Hong Kong. I immediately contacted C K Yau & Partners CPA Limited, the TIAG member in Hong Kong, and they provided the company with professional service.   We have also had the […]

List of CRS MCAA signatories

01/16/2018 in , , , /by

Signatories of the multilateral competent authority agreement on automatic exchange of financial account information and intended first information exchange date (Status as of 15 January 2018). JURISDICTION FROM WHICH THE COMPETENT AUTHORITY IS FROM INTENDED FIRST INFORMATION EXCHANGE BY: (ANNEX F TO THE AGREEMENT) 1.   ALBANIA September 2018 2.   ANDORRA September 2018 3.   ANGUILLA September […]

Tax Treatment of Foreign Investment

01/12/2018 in /by

For an individual, only domestic source income is subject to personal income tax, all foreign source income is exempted , whereas, an enterprise is subject to tax on its worldwide income. All income tax paid by any of the branches or agents of an enterprise abroad will be allowed as a credit against its total […]

Introduction of Taiwan Tax System

12/29/2017 in /by

Based on the principle of "the Rule of Law" and "Doctrine of Taxation by Law", the collection of taxes in Taiwan should be regulated by laws. The tax collection procedures are based on Tax Collection Act for the unification of procedures, and should comply with the Taxpayer Rights Protection Act (which will be implemented on […]

Common Reporting Standard (CRS) & MCAA

12/16/2017 in , , , /by

The Common Reporting Standard (CRS), developed in response to the G20 request and approved by the OECD Council on 15 July 2014, calls on jurisdictions to obtain information from their financial institutions and automatically exchange that information with other jurisdictions on an annual basis. It sets out the financial account information to be exchanged, the financial institutions required to report, […]

Advantages for Foreign Issuers to List in Taiwan

11/10/2017 in , /by

A. Features of Taiwan's Capital Market (1) Geographic Advantage: Taiwan is located at the center of an archipelago in the western Pacific Ocean, which is close to Northeast Asia, mainland China, and Southeast Asia, with convenient access to transportation. After mainland China and Taiwan have entered into the ECFA, economic and trade exchanges have become […]

Comparison of a Company and a Business Enterprise

10/08/2017 in , /by

Business Type Items Company Business Enterprise Minimum capital requirement No minimum requirement, but the capital still needs to be examined and certified by a local CPA and covers at least the incorporation cost (Note 1) Not required. Extent of shareholders/responsible person/partners' liability Shareholders are liable to the extent of their capital contribution to the company. […]

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