[A quick overview on choice of legal entities for international founders setting up in Taiwan, part 1]
Hi, I’m Norman, an AppWorks Analyst. As an analyst here, one common question I’ve been hearing from international founders is: what type of business entities should I register for when I am trying to set up in Taiwan? And what are the differences among all the options?
Usually, international founders will approach local accounting firms for help, but it can be costly, usually around US$ 200~1,500, and still requires you to digest a lot of information before a decision can be made. My next two posts will be dedicated to giving international founders a quick overview on what options you have at your disposal and the key considerations to keep in mind. Hopefully after finishing reading these 2 posts, you will have a clearer understanding of what type of business entities you can set up in Taiwan. Let’s get started!
So far there are generally three ways to set up an entity in Taiwan:
1. Set up a representative office
2. Set up a local company
3. Set up a branch office
When founders are thinking about what type of entity to set up, the first thing you must consider is whether you are going to conduct business in Taiwan (meaning whether or not you are going to sell products or provide services in Taiwan.)
For founders who already set up an entity outside of Taiwan, you might want to find business partners, display your products, or appoint someone to represent the company in a legal capacity in Taiwan. If you are not planning to conduct business activities, then you can consider setting up a representative office. The procedure for setting up a representative office is the easiest one, as it just takes two weeks to one month. There is no need to file a capital verification report and proceed with business registration. Founders just need to file the registration application with the Ministry of Economic Affairs authority.
However, the representative office comes with its own limitations. As this type of entity is not allowed to conduct “any” business activities, which means you will not be able to complete any transactions and issue invoices. In addition, you can’t turn representative offices into another type of entity. As a result, if you set up a representative office successfully in Taiwan first, and then figure out that you should do business directly in Taiwan, you have to file another application to set up a new entity and also apply for nullification of the representative office registration.
Next week, I will introduce the other two options to wrap up this series on company setup in Taiwan. If you found this information valuable, be sure to follow our FB page to stay up-to-date on the latest posts. And if there’s anything you would like me to clarify, feel free to leave a comment below.
Photo by Kon Karampelas on Unsplash
By Norman Chi, AppWorks Analyst
同時也有1部Youtube影片,追蹤數超過110萬的網紅Rachel & Jun's Adventures!,也在其Youtube影片中提到,★Cat Merch! https://crowdmade.com/collections/junskitchen - I wrote a post about it on Facebook with all the info so I'll just paste that here! If y...
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The President’s Executive Order on Hong Kong Normalization
Issued on: July 14, 2020
By the authority vested in me as President by the Constitution and the laws of the United States of America, including the United States-Hong Kong Policy Act of 1992 (Public Law 102-393), the Hong Kong Human Rights and Democracy Act of 2019 (Public Law 116-76), the Hong Kong Autonomy Act of 2020, signed into law July 14, 2020, the International Emergency Economic Powers Act (50 U.S.C. 1701 et seq.) (IEEPA), the National Emergencies Act (50 U.S.C. 1601 et seq.) (NEA), section 212(f) of the Immigration and Nationality Act of 1952 (8 U.S.C. 1182(f)), and section 301 of title 3, United States Code,
I, DONALD J. TRUMP, President of the United States of America, determine, pursuant to section 202 of the United States-Hong Kong Policy Act of 1992, that the Special Administrative Region of Hong Kong (Hong Kong) is no longer sufficiently autonomous to justify differential treatment in relation to the People’s Republic of China (PRC or China) under the particular United States laws and provisions thereof set out in this order. In late May 2020, the National People’s Congress of China announced its intention to unilaterally and arbitrarily impose national security legislation on Hong Kong. This announcement was merely China’s latest salvo in a series of actions that have increasingly denied autonomy and freedoms that China promised to the people of Hong Kong under the 1984 Joint Declaration of the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the People’s Republic of China on the Question of Hong Kong (Joint Declaration). As a result, on May 27, 2020, the Secretary of State announced that the PRC had fundamentally undermined Hong Kong’s autonomy and certified and reported to the Congress, pursuant to sections 205 and 301 of the United States-Hong Kong Policy Act of 1992, as amended, respectively, that Hong Kong no longer warrants treatment under United States law in the same manner as United States laws were applied to Hong Kong before July 1, 1997. On May 29, 2020, I directed the heads of executive departments and agencies (agencies) to begin the process of eliminating policy exemptions under United States law that give Hong Kong differential treatment in relation to China.
China has since followed through on its threat to impose national security legislation on Hong Kong. Under this law, the people of Hong Kong may face life in prison for what China considers to be acts of secession or subversion of state power –- which may include acts like last year’s widespread anti-government protests. The right to trial by jury may be suspended. Proceedings may be conducted in secret. China has given itself broad power to initiate and control the prosecutions of the people of Hong Kong through the new Office for Safeguarding National Security. At the same time, the law allows foreigners to be expelled if China merely suspects them of violating the law, potentially making it harder for journalists, human rights organizations, and other outside groups to hold the PRC accountable for its treatment of the people of Hong Kong.
I therefore determine that the situation with respect to Hong Kong, including recent actions taken by the PRC to fundamentally undermine Hong Kong’s autonomy, constitutes an unusual and extraordinary threat, which has its source in substantial part outside the United States, to the national security, foreign policy, and economy of the United States. I hereby declare a national emergency with respect to that threat.
In light of the foregoing, I hereby determine and order:
Section 1. It shall be the policy of the United States to suspend or eliminate different and preferential treatment for Hong Kong to the extent permitted by law and in the national security, foreign policy, and economic interest of the United States.
Sec. 2. Pursuant to section 202 of the United States-Hong Kong Policy Act of 1992 (22 U.S.C. 5722), I hereby suspend the application of section 201(a) of the United States-Hong Kong Policy Act of 1992, as amended (22 U.S.C. 5721(a)), to the following statutes:
(a) section 103 of the Immigration Act of 1990 (8 U.S.C. 1152 note);
(b) sections 203(c), 212(l), and 221(c) of the Immigration and Nationality Act of 1952, as amended (8 U.S.C. 1153(c), 1182(l), and 1201(c), respectively);
(c) the Arms Export Control Act (22 U.S.C. 2751 et seq.);
(d) section 721(m) of the Defense Production Act of 1950, as amended (50 U.S.C. 4565(m));
(e) the Export Control Reform Act of 2018 (50 U.S.C. 4801 et seq.); and
(f) section 1304 of title 19, United States Code.
Sec. 3. Within 15 days of the date of this order, the heads of agencies shall commence all appropriate actions to further the purposes of this order, consistent with applicable law, including, to:
(a) amend any regulations implementing those provisions specified in section 2 of this order, and, consistent with applicable law and executive orders, under IEEPA, which provide different treatment for Hong Kong as compared to China;
(b) amend the regulation at 8 CFR 212.4(i) to eliminate the preference for Hong Kong passport holders as compared to PRC passport holders;
(c) revoke license exceptions for exports to Hong Kong, reexports to Hong Kong, and transfers (in-country) within Hong Kong of items subject to the Export Administration Regulations, 15 CFR Parts 730-774, that provide differential treatment compared to those license exceptions applicable to exports to China, reexports to China, and transfers (in-country) within China;
(d) consistent with section 902(b)(2) of the Foreign Relations Authorization Act, Fiscal Years 1990 and 1991 (Public Law 101-246), terminate the export licensing suspensions under section 902(a)(3) of such Act insofar as such suspensions apply to exports of defense articles to Hong Kong persons who are physically located outside of Hong Kong and the PRC and who were authorized to receive defense articles prior to the date of this order;
(e) give notice of intent to suspend the Agreement Between the Government of the United States of America and the Government of Hong Kong for the Surrender of Fugitive Offenders (TIAS 98-121);
(f) give notice of intent to terminate the Agreement Between the Government of the United States of America and the Government of Hong Kong for the Transfer of Sentenced Persons (TIAS 99-418);
(g) take steps to end the provision of training to members of the Hong Kong Police Force or other Hong Kong security services at the Department of State’s International Law Enforcement Academies;
(h) suspend continued cooperation undertaken consistent with the now-expired Protocol Between the U.S. Geological Survey of the Department of the Interior of the United States of America and Institute of Space and Earth Information Science of the Chinese University of Hong Kong Concerning Scientific and Technical Cooperation in Earth Sciences (TIAS 09-1109);
(i) take steps to terminate the Fulbright exchange program with regard to China and Hong Kong with respect to future exchanges for participants traveling both from and to China or Hong Kong;
(j) give notice of intent to terminate the agreement for the reciprocal exemption with respect to taxes on income from the international operation of ships effected by the Exchange of Notes Between the Government of the United States of America and the Government of Hong Kong (TIAS 11892);
(k) reallocate admissions within the refugee ceiling set by the annual Presidential Determination to residents of Hong Kong based on humanitarian concerns, to the extent feasible and consistent with applicable law; and
(l) propose for my consideration any further actions deemed necessary and prudent to end special conditions and preferential treatment for Hong Kong.
Sec. 4. All property and interests in property that are in the United States, that hereafter come within the United States, or that are or hereafter come within the possession or control of any United States person, of the following persons are blocked and may not be transferred, paid, exported, withdrawn, or otherwise dealt in:
(a) Any foreign person determined by the Secretary of State, in consultation with the Secretary of the Treasury, or the Secretary of the Treasury, in consultation with the Secretary of State:
(i) to be or have been involved, directly or indirectly, in the coercing, arresting, detaining, or imprisoning of individuals under the authority of, or to be or have been responsible for or involved in developing, adopting, or implementing, the Law of the People’s Republic of China on Safeguarding National Security in the Hong Kong Administrative Region;
(ii) to be responsible for or complicit in, or to have engaged in, directly or indirectly, any of the following:
(A) actions or policies that undermine democratic processes or institutions in Hong Kong;
(B) actions or policies that threaten the peace, security, stability, or autonomy of Hong Kong;
(C) censorship or other activities with respect to Hong Kong that prohibit, limit, or penalize the exercise of freedom of expression or assembly by citizens of Hong Kong, or that limit access to free and independent print, online or broadcast media; or
(D) the extrajudicial rendition, arbitrary detention, or torture of any person in Hong Kong or other gross violations of internationally recognized human rights or serious human rights abuse in Hong Kong;
(iii) to be or have been a leader or official of:
(A) an entity, including any government entity, that has engaged in, or whose members have engaged in, any of the activities described in subsections (a)(i), (a)(ii)(A), (a)(ii)
(B), or (a)(ii)(C) of this section; or
(B) an entity whose property and interests in property are blocked pursuant to this order.
(iv) to have materially assisted, sponsored, or provided financial, material, or technological support for, or goods or services to or in support of, any person whose property and interests in property are blocked pursuant to this section;
(v) to be owned or controlled by, or to have acted or purported to act for or on behalf of, directly or indirectly, any person whose property and interests in property are blocked pursuant to this section; or
(vi) to be a member of the board of directors or a senior executive officer of any person whose property and interests in property are blocked pursuant to this section.
(b) The prohibitions in subsection (a) of this section apply except to the extent provided by statutes, or in regulations, orders, directives, or licenses that may be issued pursuant to this order, and notwithstanding any contract entered into or any license or permit granted before the date of this order.
Sec. 5. I hereby determine that the making of donations of the types of articles specified in section 203(b)(2) of IEEPA (50 U.S.C. 1702(b)(2)) by, to, or for the benefit of any person whose property and interests in property are blocked pursuant to section 4 of this order would seriously impair my ability to deal with the national emergency declared in this order, and I hereby prohibit such donations as provided by section 4 of this order.
Sec. 6. The prohibitions in section 4(a) of this order include:
(a) the making of any contribution or provision of funds, goods, or services by, to, or for the benefit of any person whose property and interests in property are blocked pursuant to section 4(a) of this order; and
(b) the receipt of any contribution or provision of funds, goods, or services from any such person.
Sec. 7. The unrestricted immigrant and nonimmigrant entry into the United States of aliens determined to meet one or more of the criteria in section 4(a) of this order, as well as immediate family members of such aliens, or aliens determined by the Secretary of State to be employed by, or acting as an agent of, such aliens, would be detrimental to the interest of the United States, and the entry of such persons into the United States, as immigrants and nonimmigrants, is hereby suspended. Such persons shall be treated as persons covered by section 1 of Proclamation 8693 of July 24, 2011 (Suspension of Entry of Aliens Subject to United Nations Security Council Travel Bans and International Emergency Economic Powers Act Sanctions). The Secretary of State shall have the responsibility of implementing this section pursuant to such conditions and procedures as the Secretary has established or may establish pursuant to Proclamation 8693.
Sec. 8. (a) Any transaction that evades or avoids, has the purpose of evading or avoiding, causes a violation of, or attempts to violate any of the prohibitions set forth in this order is prohibited.
(b) Any conspiracy formed to violate any of the prohibitions set forth in this order is prohibited.
Sec. 9. Nothing in this order shall prohibit transactions for the conduct of the official business of the Federal Government by employees, grantees, or contractors thereof.
Sec. 10. For the purposes of this order:
(a) the term “person” means an individual or entity;
(b) the term “entity” means a government or instrumentality of such government, partnership, association, trust, joint venture, corporation, group, subgroup, or other organization, including an international organization;
(c) the term “United States person” means any United States citizen, permanent resident alien, entity organized under the laws of the United States or any jurisdiction within the United States (including foreign branches), or any person in the United States; and
(d) The term “immediate family member” means spouses and children of any age.
Sec. 11. For those persons whose property and interests in property are blocked pursuant to this order who might have a constitutional presence in the United States, I find that because of the ability to transfer funds or other assets instantaneously, prior notice to such persons of measures to be taken pursuant to section 4 of this order would render those measures ineffectual. I therefore determine that for these measures to be effective in addressing the national emergency declared in this order, there need be no prior notice of a listing or determination made pursuant to section 4 of this order.
Sec. 12. The Secretary of the Treasury, in consultation with the Secretary of State, is hereby authorized to take such actions, including adopting rules and regulations, and to employ all powers granted to me by IEEPA as may be necessary to implement this order. The Secretary of the Treasury may, consistent with applicable law, redelegate any of these functions within the Department of the Treasury. All departments and agencies of the United States shall take all appropriate measures within their authority to implement this order.
Sec. 13. The Secretary of the Treasury, in consultation with the Secretary of State, is hereby authorized to submit recurring and final reports to the Congress on the national emergency declared in this order, consistent with section 401(c) of the NEA (50 U.S.C. 1641(c)) and section 204(c) of IEEPA (50 U.S.C. 1703(c)).
Sec. 14. (a) Nothing in this order shall be construed to impair or otherwise affect:
(i) the authority granted by law to an executive department or agency; or
(ii) the functions of the Director of the Office of Management and Budget relating to budgetary, administrative, or legislative proposals.
(b) This order shall be implemented consistent with applicable law and subject to the availability of appropriations.
(c) This order is not intended to, and does not, create any right or benefit, substantive or procedural, enforceable at law or in equity by any party against the United States, its departments, agencies, or entities, its officers, employees, or agents, or any other person.
Sec. 15. If, based on consideration of the terms, obligations, and expectations expressed in the Joint Declaration, I determine that changes in China’s actions ensure that Hong Kong is sufficiently autonomous to justify differential treatment in relation to the PRC under United States law, I will reconsider the determinations made and actions taken and directed under this order.
DONALD J. TRUMP
THE WHITE HOUSE,
July 14, 2020.
i will be out of office on (date) 在 Racheal Kwacz - Child & Family Development Specialist Facebook 的精選貼文
We had our flu shots this week as Ella Grace prepares to go back to school and start a new term! ❤️🎉
As a family that travels a lot and with Ella Grace and mama’s asthma, we feel it’s important as a family to be protected and that includes popo and nounou too!
I’ve attached some quick facts on influenza in English, Malay, and Chinese (swipe to read and share) but some additional notes I would add are:
* The vaccine does not completely prevent the risk of influenza as there are many strains but does significantly reduce it.
* It takes at least 2 weeks for the vaccine to be fully effective so take it as soon as possible. We usually take it in October when the new composition comes out but for some reason or another, we totally procrastinated this year.
* It’s important to take a yearly flu shot as the makers collate the 4 most popular strains of the previous year for influenza A and B.
* Pregnant mamas are also encouraged to take it as it not only protects them but their baby will also be covered for the first few months of life.
* As soon as your little or you start showing signs and symptoms of influenza (severe lethargy, high fevers, aches and pains, general malaise), start on antivirals (tamiflu) ASAP as the quicker you can get it in your system, the more effective it will be.
* For little ones, if your pharmacy is able to do so, opt for crushing the pills vs the liquid form as I find the nausea to be significantly less. Also taking anti-nausea meds 30-45mins before administering each Tamiflu dosage will keep your child more comfortable.
* Influenza A & B is brutal on both adults and little ones. They feel awful and honestly, your heart breaks a lot. I’ve attached some info on emergency warning signs as complications can make it fatal.
* DO NOT take ibuprofen (neurofen/voltaren) for fevers unless you’ve consulted an up-to-date knowledgeable pediatrician as cases have shown it to make the infection worst. As much as possible, try to treat fevers with paracetamol.
*Prevention is cure so flu shots and good hand washing practices are still the best. ❤️
****
As for how we prepared Ella Grace for her flu shots using the PLEASE tool:
PREP
Talk about the flu vaccination - what it does and why and whatever else they might want to know about it. Be honest and talk to her about what to expect. Don’t lie that it won’t hurt (our amazing Dr Rakhee also changes the needle to a much smaller one so it was significantly less painful!), we also talked about previous experiences w her pediatricians and she was also very delighted that our whole kampung was going with her to get our shots together. We had this conversation a few times leading up to it so it wasn’t a surprise and in fact she was skipping to the hospital.
Physically also make sure it’s a good day to get it done - eat, sleep, not under or overstimulated, that is half the battle sorted! If the wait is long, bring along a few activities or even better, use that time to connect and play together.
LISTEN
Ask if she has any concerns or fears or anything she’s confused about. We switched the location on her (we were meant to see Dr Rakhee in her other office in Baby Beyond Publika but did it at Ara Damansara Medical instead)
EMPATHIZE & ACKNOWLEDGE
As Ella Grace sat down at the chair, she started getting nervous that it would hurt so I held her in my lap and genuinely empathized that she was feeling scared and unsure, that she didn’t want it to hurt, that she didn’t want the jab anymore.
It’s also so important for you to remain calm and confident. Take breaths together. Even if I don’t say anything, she knows when I am scared, tense or nervous but if I am present and calm, it helps her to feel secure and calm too.
SIT
Empathize and acknowledge “You’re worried it will hurt” and then stop there. Don’t dismiss it, invalidate it, by saying “but it’s nothing, it won’t hurt, etc”. Allow and trust your child to experience her feelings so she is able to fully move through it and it will help so much in the long run esp for future dr visits because she’s processed it fully in a safe space.
Sitting with your child while they express their feelings through tears, words, tantrums, in whatever way they need to is so important. It’s holding space and boundaries for them with love.
It says in so many ways, you are safe. I got you. I see you. I love you. I am with you.
EMPOWER
Only when your little feels safe and loved can they use their thinking, logical, rational brain which helps them take ownership and find solutions. Remember also that it’s whatever makes sense to them to give them a sense of control in the things that they cannot control that is pivotal here.
For Ella Grace, it was a silly unicorn headband to help her feel brave that she then insisted would help everyone else too. 😂❤️
A sense of control was also allowing her to pick her bandaid (Frozen Anna & Elsa of course), the order of who would go first (she opted youngest to oldest) as well as “helping” Dr Rakhee and letting her watch the procedure.
You got this, mama! Let’s keep our babies and families protected! 💪
***
We went to our favorite pediatric vaccine specialist Dr Rakhee (she practices in Baby & Beyond Child Specialist Clinic Publika and Ara Damansara Medical Centre) she’s the best and most knowledgeable on vaccine schedules for travel as well as developmental but you can also go to your favorite family doctor or pediatrician etc. Just call before to make sure they have stock esp if you’re bringing your whole kampung at once too!
The side-effects vary according to individual but ours ranged across from body aches to lethargy, headaches etc for the first 48 hours which is a walk in the park compared to full blown influenza.
I also feel it’s super important to note that with influenza season coming to its peak, please remember to take all preventative steps at the clinics and hospitals when you visit as it’s a Petri dish! 😅❌😷
Hope this helps in getting the info out to your loved ones.
i will be out of office on (date) 在 Rachel & Jun's Adventures! Youtube 的最佳解答
★Cat Merch! https://crowdmade.com/collections/junskitchen
- I wrote a post about it on Facebook with all the info so I'll just paste that here!
If you're in Tokyo and like playing puzzles, there's a game called "Tokyo Metro - The Underground Mysteries" you can play by riding around the metro train and solving puzzles. We were brought to Tokyo this weekend to try it out and we LOVED IT. So basically you get a folder with several clue items and a game book. The game book gives you puzzles to solve, which will tell you which station you need to go to next, and then at that station you'll find more clues to keep going. I personally think it's ideal to do this with two people since some of the puzzles are challenging, but you can play by yourself or with more people, too. If you want to do it in a big group, I'd recommend splitting off into groups of two so that everyone can be more involved playing the game, although that's a personal preference because I'm a puzzle hog and wanted to solve as much of it myself as I could. lol
Apparently the Japanese version is already really popular (we saw soooo many Japanese couples playing!!) but not many people know there's an English version yet!
If you want to try it out, you have to buy the English kit at the Tokyo Metro pass office in Ueno station. It costs 2160 yen and comes with a 24 hour metro train pass (in case you can't finish the game in one day). Jun and I started around noon and after taking breaks for lunch and dinner we finished at 7pm! I'd recommend starting earlier in the day so you can finish while it's still light outside (and warmer). It's definitely an all day thing! But you can split it into two days (or as many days as you want, really, but the train pass only lasts 24 hours).
If you want the Japanese version (basically the same game, just in Japanese) you can get details on where to get it here: http://realdgame.jp/chikanazo/3/
The game goes until January 31st and we definitely recommend it if you like puzzles!! It was a pretty unique experience and made for a super fantastic date day for us. 10/10 super creative and fun thing to do. I think they've been doing this for a couple years now so hopefully they'll come out with a new one next year!
Details:
Name: Tokyo Metro - The Underground Mysteries 2016
Website: http://realescapegame.jp/events/tokyometro.html
Facebook: https://www.facebook.com/RealEscapeGameJapan/
Where to buy: Ueno station Tokyo Metro pass office
Cost: 2160 yen per kit
Ends: January 31st
Oh, and I forgot to mention but if you get stuck on any of the puzzles, you can get hints on their website. There was one puzzle where I'm ashamed to say I had to get a hint. :( Fail. But the rest we were able to solve between the two of us!
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