Resources - Yau and Wong CPA

Benefits and Conditions of a Dormant Company in Hong Kong [Special Resolution Template Included]

A dormant company is a preserved entity that is not actively conducting business. In this article we go over the benefits and conditions to become a dormant company, how to apply for the dormant status and how to come back out from it.

What is Provisional Tax and Holdover of Provisional Tax? [FAQ]

Provisional taxes are often misunderstood. In this FAQ, we simplify what provisional taxes are, how they are paid, and how holdovers come into play.

A Guide to the FSIE Regime Exemption Requirements for MNEs in Hong Kong

In this article, we go over how your multinational enterprise could apply for exemption from the FSIE regime, and the requirements to qualify for exemptions.

The Benefits of Setting Up a Chinese WFOE or JV via a Hong Kong Holding Company in 2025

Learn how foreign companies can reap the benefits of using a Hong Kong Holding Company to Set Up a WFOE or JV in China, including tax advantages, legal protections, and more.

What is the tenancy agreement stamp duty and how is it calculated?

What is the stamp duty for tenancy agreements and how is it calculated? We go over those answers and more in this article.

A Guide to Payment in Lieu of Service Use and Calculations

We go over how payment in lieu of service is used in termination, how notice periods are calculated and how it interacts with other forms of compensation such as severance payment and long service payment.

制定ESOPs計劃的最佳實踐

員工持股計劃（ESOPs）是利用公司未來成功吸引人才的好工具，但必須謹慎規劃。在本文中，我們將介紹制定ESOPs計劃的規劃階段，並舉例說明如何分配股份。