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Individual Income Tax Policies for Non-Resident Individuals

On March 14, 2019, the Ministry of Finance and the State Administration of Taxation jointly published a new Announcement on the Criteria for Determining the Residence Time of Individuals without Domicile in China (“Announcement 34”). The Announcement 34 will be applied retroactively from January 1, 2019.



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THE VARIABLE CAPITAL COMPANY (VCC) IN SINGAPORE

In further effort to augment the Fund Industry in Singapore, the Monetary Authority of Singapore (MAS) and the Accounting and Corporate Regulatory Authority (ACRA) launched the Variable Capital Compan