Accountancy Age has recognized TAG Alliances® as one of the top three accounting alliances in the world for 2019.
This author has yet to write their bio.Meanwhile lets just say that we are proud HsinTa contributed a whooping 54 entries.
Entries by HsinTa
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 […]
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 […]
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 […]
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 […]
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, […]
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 […]
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. […]