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Does a UK company need to withhold tax when it pays dividends, interest or royalties to a Hong Kong company? If so, at what rate? And what happens when a Hong Kong company makes the payment?

Does a Japanese company need to withhold tax when it pays dividends, interest or royalties to a Hong Kong company? If so, at what rate? And what about payments made by a Hong Kong company? Japan and Hong Kong have a comprehensive double tax agreement (signed in 2010, effective in Japan from 1 January 2012 and in Hong Kong from the 2012/13 year of assessment). The withholding tax rate on a payment is the lower of the domestic law rate and the treaty rate.

Does a Macau company need to withhold tax when it pays dividends, interest or royalties to a Hong Kong company? If so, at what rate? And what about payments in the other direction, from a Hong Kong company to a Macau company?

When you open a bank account overseas, the application form will ask for your TIN. TIN stands for Tax Identification Number. What you should enter depends on the country.

In Japan, the due date for corporate tax returns is generally two months after the end of the financial year.

Companies in Hong Kong are required to file an Annual Return (Form NAR1) with the Company Registry every year.

クラウド会計システムを導入することによって、会社によっては劇的に効率化できるところがあります。どのような会社がクラウド会計システムの導入が向いているのでしょうか。