Last month Horizons set out on an important roadshow in China. Working in cooperation with the China-Italy Chamber of Commerce, the objective of the roadshow was to address the issue of relocation abroad of the residence of an Italian legal entity and natural person – otherwise called the “fictitious residence” – and the fiscal and…
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In April 2015, China’s central government piloted record-filing administrative measures for Foreign-Invested Enterprises (FIEs) within the four Pilot Free-Trade Zones (FTZ). The measure was implemented to simplify the procedures for establishment, amendment, equity transfer and other relevant matters related to filing activities of FIEs in industries other than those listed in the special entry administration…
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This post is part of Horizons ongoing sharing of important information related to the implementation of a new global Standard for Automatic Exchange of Financial Account Information in Tax Matters, more commonly referred to as Automatic Exchange of Information or AEOI. Hong Kong’s implementation of AEOI is well underway. Further to the passing of Common Reporting Standards (CRS) set by…
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