Hong Kong vs Singapore for Company Incorporation and Running Costs in 2026
Where to incorporate in 2026: Companies Registry and ACRA fees, Hong Kong's compulsory audit, Singapore's resident director and what the 2025 CSP Act changed.
Audit
Tax Transparency: CRS, FATCA and Financial Information Exchange
How automatic tax information exchange works: CRS and FATCA, crypto exchange CARF from 2027, UBO registers and DAC6 scheme disclosure. What it means for private wealth.
U.S. tax residency
A practical guide to U.S. tax residency, citizenship-based taxation, FATCA, FBAR, CFC, PFIC, trusts, family offices, cleanup and expatriation for Americans abroad.
US Tax Controls for Family Offices
A practical operating model for U.S. persons, families and founders managing worldwide tax reporting, FATCA, FBAR, CFC, PFIC, trusts and advisor workflow.
Company audit in China
Annual statutory audit for companies in mainland China, incl. WFOE and Free Trade Zone entities: scope, deadlines and filing for family offices.
Capital Amnesty in Russia: Four Waves of Voluntary Disclosure
Four stages of voluntary disclosure under Federal Law 140-FZ: special declaration, repatriation and redomiciliation to SAR, guarantees of immunity, and current status.
Voluntary Disclosure and Capital Amnesties
How voluntary disclosure works: willful vs. non-willful violations, US VDP and Streamlined procedures, the role of CRS and FATCA, penalty reduction and criminal risk mitigation.
US LLC (Wyoming and Delaware) for Non-Residents: Disregarded Entity, ECI and Form 5472
When a US LLC pays no federal tax, what ECI and ETBUS mean, why Form 5472 is required with a $25,000 penalty, and how Wyoming differs from Delaware for non-residents.
Russian Currency Residency: Foreign Account Reporting and Annual Statements
Who remains a Russian currency resident, how to notify the tax authority about foreign accounts, what ODDS is, who is exempt after 183+ days abroad, and penalties under Article 15.25.
HMRC enquiries and cleanup
Legal guide to HMRC offshore enquiries, CRS data, Worldwide Disclosure Facility, penalties, amended returns and evidence repair.
UK Family Office Records and Tax Evidence
Legal guide to UK residence files, ownership maps, source-of-funds records, CRS self-certifications and evidence architecture.
UK Tax Information Exchange: CRS, FATCA and HMRC Data
Legal guide to CRS, FATCA-style reporting, HMRC offshore data, Self Assessment consistency and family office evidence.
US Tax Enforcement and Offshore Cleanup
How U.S. persons approach FATCA data, FBAR, Form 8938, late international forms, streamlined procedures, voluntary disclosure, passport risk and cleanup strategy.
US Expatriation and Exit Tax
A practical guide to U.S. expatriation, long-term green card termination, covered expatriate status, Form 8854, exit tax and five-year compliance certification.
US Foreign Entity Forms: 8865, 8858 and 926
A practical map for U.S. persons reporting foreign partnerships, disregarded entities, branches and transfers to foreign corporations on Forms 8865, 8858 and 926.
Foreign trusts and Form 3520
How U.S. persons approach foreign trusts, gifts, inheritance, Form 3520, Form 3520-A, grantor trust status and estate planning controls.
FEIE and foreign tax credit
How U.S. persons abroad choose between foreign earned income exclusion and foreign tax credit: Form 2555, Form 1116, housing exclusion and double-tax rules.
PFIC and Form 8621
Why foreign mutual funds, ETFs and passive holding companies can create PFIC issues for U.S. persons: Form 8621, QEF, mark-to-market and excess distributions.
FATCA, FBAR and Form 8938
How FATCA, FBAR and Form 8938 work for U.S. persons abroad: foreign bank reporting, FinCEN Form 114, specified foreign financial assets and penalties.
US CFC Rules: Form 5471, Subpart F and GILTI
How U.S. persons report controlled foreign corporations, Subpart F income, GILTI, Form 5471, Form 8992, check-the-box planning and entity reporting.
Company audit in Singapore
How Singapore companies file annual financial statements under SFRS, plus small-company audit exemption. Guidance for family-office holding entities.
Company audit in Hong Kong
Hong Kong company audit: financial statements, audit report, Profits Tax Return, NAR1 within 42 days, offshore profits claim and the dormant company exception.
OECD Pillar 2 in Hong Kong: 15% Global Minimum Tax for Large Multinational Groups
From January 1, 2025, Hong Kong applies OECD Pillar 2 at 15% for MNE groups above EUR750M revenue. Impact on private holdings.
Company in China
Guide to forming a WFOE in mainland China: foreign ownership, tax, fapiao, SAFE currency control, bank account setup, and regional choice.