What is Closer Economic Partnership Arrangement (CEPA)?

The Mainland and Hong Kong Closer Economic Partnership Arrangement (CEPA) is a free trade agreement concluded by the mainland and Hong Kong. Under CEPA, all products of Hong Kong origin, except for a few prohibited articles, can be imported into the mainland tariff-free.

Taiwan Gift Tax Rate when giving shares or asset of a company

Gratuitous transfer shares or conveyance of investment of capital by way of gift, the donor is generally liable for gift tax return and payment.