Investment | 信達會計師TIAG

Comparison of a Subsidiary, a Branch Office and a Representative Office

09/05/2020/in Business services, Investment /by HsinTa

Business Type Items Company ( Company Limited by Shares/Limited Company ) Branch Office of a Foreign Company Representative Office Permitted activities General trading, sales and manufacturing General trading, domestic sales and manufacturing Legal acts and liaison activities Profit-Seeking Enterprise Income Tax(T) I: Taxable income；T:Tax liability ．If I ≦ NTD120,000, T=0 ．If NTD120,000＜ I ≦ NTD193,548, […]

List of CRS MCAA signatories

01/16/2018/in CRS, Financial, Investment, Tax /by HsinTa

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 […]

Common Reporting Standard (CRS) & MCAA

12/16/2017/in CRS, Financial, Investment, Tax /by HsinTa

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 Business services, Investment /by HsinTa

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 Business services, Investment /by HsinTa

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. […]

The Rules of Foreign Issuers to List in Taiwan

07/10/2017/in Audit, Business services, Investment /by HsinTa

A. The Listing Types: Foreign issuers that have not listed their shares on any other foreign stock exchanges applying for listing shares on Taiwan Stock Exchange. B. Restrictions on Qualification: According to relevant provisions in the Act Governing Relations between the People of the Taiwan Area and the Mainland Area, a foreign issuer intending to […]

Taxation Q&A of Foreign Issuers to List in Taiwan

06/01/2017/in Investment, Tax /by HsinTa

Q1 What is the applicable securities transaction tax rate on the sale of shares of a foreign issuer listed on the TWSE or GreTai Securities Market ("GTSM")? Ans. According to the Letter dated September 23, 2008 from the Taxation Agency, Ministry of Finance to the Securities and Futures Bureau ("SFB"), generally, all transactions involving shares […]

Financial Planning Process

05/09/2017/in Financial, Investment /by HsinTa

1. ESTABLISH AND DEFINE THE RELATIONSHIP WITH THE CLIENT 1.1 Inform the client about financial planning and the financial planning professional's competencies. The financial planning professional informs the client about the financial planning process, the services the financial planning professional offers, and the financial planning professional's competencies and experience. 1.2 Determine whether the financial planning […]

信達聯合會計師事務所(HsinTa CPA)成立於1985年

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