News, Guides and Briefings

Briefing notes

Each note is a short, sourced study of one subject in one jurisdiction. They are revised when the law behind them moves, and the date of the version is on the first page. They open in a reading window; printing and saving are available.

Mainland China

• Establishing a New Co. in Mainland ChinaBriefing note No.1 · 29/08/2026 · How to set up a wholly foreign-owned enterprise (WFOE) in Mainland China: requirements, documents, registration steps, timeline and first-year filings.
• Working in ChinaBriefing note No.4 · 28/08/2026 · Working in Mainland China as a foreigner: the work permit notification, Z visa, permit card and residence permit, categories A to C, and the timeline.
• Taxation in Mainland ChinaBriefing note No.7 · 29/08/2026 · Taxation in Mainland China: corporate income tax at 25%, VAT, dividend withholding, and the expatriate tax concessions that end on 31 December 2027.
• The Pearl River Delta and the Greater Bay AreaBriefing note No.10 · 29/08/2026 · The Pearl River Delta and the Greater Bay Area for foreign investors: nine Guangdong cities, Hong Kong and Macao, and where a factory or office belongs.
• China's trade agreementsBriefing note No.16 · 31/08/2026 · China's free trade agreements, RCEP and the Belt and Road corridors: what they change for customs duty and origin, and what a company can rely on.
• The representative office in Mainland ChinaBriefing note No.18 · 09/09/2026 · Opening a representative office in Mainland China: what it may and may not do, who may open one, the file, the timeline, and why its tax bill is not zero.
• Verifying a Chinese business licenceBriefing note No.21 · 14/09/2026 · How to verify a Chinese business licence (营业执照): what it records, how to check it against the national register, the credit code, and the red flags.
• Investing abroad from Mainland ChinaBriefing note No.24 · 21/09/2026 · Outbound investment from Mainland China under State Council Decree No. 837: NDRC and MOFCOM filings, Hong Kong, security review, technology and fines.
• Registered capital in Mainland ChinaBriefing note No.26 · 09/10/2026 · Registered capital in Mainland China: the five-year payment rule, the 30 June 2027 deadline, abnormal capital, shareholder liability and what to check.
• Moving a WFOE to another city or provinceBriefing note No.29 · 09/10/2026 · Moving a WFOE's registered address to another city or province in Mainland China: the single application, the tax transfer, staff and what follows.

Hong Kong

• Establishing a New Co. in Hong KongBriefing note No.2 · 29/08/2026 · Incorporating a private company limited by shares in Hong Kong: requirements, documents, the NNC1 procedure, the bank account and the first-year deadlines.
• Working in Hong KongBriefing note No.5 · 28/08/2026 · Working in Hong Kong as a foreigner: employment visa, Top Talent Pass, QMAS, dependants, extensions, and what the employer owes in MPF and insurance.
• Taxation in Hong KongBriefing note No.8 · 29/08/2026 · Taxation in Hong Kong: profits tax at 8.25% and 16.5%, the territorial principle, no VAT or capital gains tax, salaries tax and the 15% minimum tax.
• Hong Kong and the Greater Bay AreaBriefing note No.11 · 28/08/2026 · Hong Kong in the Greater Bay Area: holding, treasury, IP and dispute resolution, the 5% dividend rate from the Mainland, and the substance it requires.
• Hong Kong's trade agreementsBriefing note No.17 · 01/09/2026 · Hong Kong's trade agreements: CEPA with the Mainland, nine free trade agreements, investment treaties and the substance behind certificates of origin.
• Re-domiciling a company to Hong KongBriefing note No.28 · 09/10/2026 · Re-domiciling a foreign company to Hong Kong since May 2025: eligibility, the NNC6 procedure and fees, tax treatment and the effect on subsidiaries.
• Verifying a Hong Kong companyBriefing note No.22 · 14/09/2026 · How to verify a Hong Kong company: what the certificate of incorporation and business registration certificate prove, register searches and warning signs.

Taiwan

• Taiwan: investment approval and the science-park corridorBriefing note No.13 · 17/10/2026 · Foreign investment in Taiwan: DIR approval, capital remittance and verification, mainland and Hong Kong investors, company forms and science parks.
• Taiwan’s economy and the AI supply chainBriefing note No.39 · 17/10/2026 · Taiwan's economy for foreign investors in 2026: growth, exports, semiconductors and AI servers, science parks, FDI, labour, power and the currency.
• Taiwan’s trade agreementsBriefing note No.32 · 17/10/2026 · Taiwan's trade agreements in 2026: WTO status, ECFA and suspended concessions, New Zealand and Singapore, the US deals, tariffs and origin rules.
• The branch and the representative office in TaiwanBriefing note No.33 · 17/10/2026 · Opening a branch or representative office in Taiwan: what each may do, registration, operating capital, tax on profits, foreign staff and closure.

Vietnam

• Establishing a New Co. in VietnamBriefing note No.3 · 09/10/2026 · Setting up a foreign-owned LLC in Vietnam under the 2025–2026 reforms: IRC and ERC, charter capital, documents, procedure and first-year obligations.
• Working in VietnamBriefing note No.6 · 30/09/2026 · Working in Vietnam as a foreigner: work permit, LD2 visa and temporary residence card — the order, the documents, a realistic timeline and the costs.
• Taxation in VietnamBriefing note No.9 · 29/08/2026 · Taxation in Vietnam after the 2025–2026 rewrite of the tax laws: corporate income tax, VAT, foreign contractor tax and personal income tax, with examples.
• Đồng Nai provinceBriefing note No.12 · 28/08/2026 · Investing in Đồng Nai, Vietnam: industrial zones, labour, logistics, the new Long Thành airport and the 2025–2026 administrative reform, for investors.
• Vietnam's trade agreementsBriefing note No.15 · 31/08/2026 · Vietnam's free trade agreements: EVFTA, CPTPP and RCEP — preferential duty, rules of origin, and what the EU agreement means for an exporter in 2026.
• The representative office in VietnamBriefing note No.19 · 09/09/2026 · Opening a representative office in Vietnam: the five-year licence, permitted activities, the file and its legalisation, timeline, taxes and the PE risk.
• Why does the United States buy more from Vietnam than from China?Briefing note No.20 · 11/09/2026 · US tariffs on Vietnamese goods in 2026: the tariff sequence, the Section 301 duty, and the origin a manufacturer in Vietnam must now be able to prove.
• Verifying a Vietnamese companyBriefing note No.23 · 15/09/2026 · How to verify a Vietnamese company: the enterprise and investment registration certificates, the three capital figures, the public registers and red flags.
• Trading and retail in VietnamBriefing note No.25 · 08/10/2026 · Trading and retail in Vietnam under Decree No. 342/2026/ND-CP from 18 October 2026: the Business Licence, retail outlet licences, the economic needs test.
• Beneficial owners of a Vietnamese companyBriefing note No.27 · 09/10/2026 · Beneficial owners of a Vietnamese company under Decree No. 296/2026/ND-CP: the 25% tests, look-through of foreign holdings, the declaration and the fines.

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