resembles the international supervisory framework. The audit quality control regulatory shall be performed at both individual auditor level and firm level. In order to enhance quality and reliability of the
(United States) InfrastructureFund is compulsory and can be paid in the form of withholding tax); exemption on value-added tax (VAT)/Specific Business Tax (SBT)/stamp duty for transactions of asset
/MutualRecognitionFunds.aspx English (United States) InfrastructureFund is compulsory and can be paid in the form of withholding tax); exemption on value-added tax (VAT)/Specific Business Tax (SBT)/stamp duty for transactions
States) InfrastructureFund is compulsory and can be paid in the form of withholding tax); exemption on value-added tax (VAT)/Specific Business Tax (SBT)/stamp duty for transactions of asset transfer to
allocation of IPO shares to sponsors which complies with related criteria." The result of sale of IPO shares must be reported within 30 days after the closing date in the digital system of https
/MutualRecognitionFunds.aspx English (United States) InfrastructureFund is compulsory and can be paid in the form of withholding tax); exemption on value-added tax (VAT)/Specific Business Tax (SBT)/stamp duty for transactions