The Hong Kong government has published significant changes to its tax laws over four decades in its Official Gazette. These amendments introduced a tax on the profits of multinational enterprises from foreign sources, which is currently not taxed.

A Power of Attorney (POA) is a document created by a person who appoints another person to act on his behalf. The creator of the POA is called the donor, and the person appointed to act on behalf of the donor is called the donee. There are several types of POA, each with different functions. Powers of Attorney are used in a wide variety of transactions.

One of the requirements for registering a company in Singapore is that it has a registered address. Typically, legal entities rent a real space to use as their office. However, recently some companies have decided to use virtual offices, where a business address is rented and used as their own.

After registering the company, the owner receives a standard document, including a company seal and rubber stamp. This article will review the differences between seals and stamps and learn the nuances of their use.