Employer’s Returns are issued to companies/organisations for reporting the remuneration paid/accrued by the companies/organisations to their directors and employees, if any, during each year ended 31 March.
Looking to learn what a Certificate of Good Standing is? In this article we’ll explain what it is, when it is needed and whether there is any difference with a Certificate of Continuing Registration.
This kind of company is limited by guarantee instead of capital, meaning the company is not owned by shareholders but by guarantee members.
A service PE is maintained by a foreign entity in Mainland China, the relevant individuals assigned to Mainland China will potentially be exposed to Mainland China individual income tax, irrespective of whether or not the individuals stayed in Mainland China for more than 183 days in a year.
