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Envelope-to: rvasquez@ifprc.com.pe
Delivery-date: Fri, 18 Dec 2020 12:20:34 -0300
Subject: =?utf-8?Q?CW=20CPA=20CONNEXO=20#77=20Diciembre=202020=20=2D=20Guia=20de=20negocios=20para=20iniciar=20tu=20empresa=20en=20Shenzhen?=
From: =?utf-8?Q?CW=20CPA=20Spanish=20CONNEXO?= <thomas@cwhkcpa.com>
Reply-To: =?utf-8?Q?CW=20CPA=20Spanish=20CONNEXO?= <thomas@cwhkcpa.com>
To: <rvasquez@ifprc.com.pe>
Date: Fri, 18 Dec 2020 14:59:39 +0000
Message-ID: <35bb4d8790d4e5bba44a108e6.1e51938b6f.20201218145933.bbb8121fa5.8a95e0eb@mail57.sea21.rsgsv.net>
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Si te encuentras en China=2C algunos de nuestros enlaces requieren VPN
Ver este email en tu navegador (https://mailchi.mp/cwhkcpa.com/cw-cpa-conn=
exo-75-octubre-4805010?e=3D1e51938b6f)
CONNEXO Edici=C3=B3n #77  Espa=C3=B1ol
=C2=A1Es la =C3=A9poca m=C3=A1s maravillosa del a=C3=B1o! Durante esta tem=
porada nuestros agradecimientos se dirigen a nuestros amigos y clientes qu=
e han hecho que nuestro a=C3=B1o sea memorable. Es en el esp=C3=ADritu de=
 la Navidad=2C que les damos las gracias y les enviamos los mejores deseos=
 a ustedes y a sus seres queridos. =C2=A1Feliz Navidad y A=C3=B1o Nuevo!
DESTACADO

El a=C3=B1o 2020 marca el 40=C2=BA aniversario del establecimiento de la Z=
ona Econ=C3=B3mica Especial de Shenzhen. El PIB de la ciudad ha crecido de=
 196 millones de RMB a 2=2C6 billones de RMB en 40 a=C3=B1os y ha sido acl=
amado como la versi=C3=B3n china del Silicon Valley. Para las empresas y p=
ersonas extranjeras que est=C3=A9n considerando d=C3=B3nde establecer su n=
egocio en China =2C discutiremos de forma extensiva el c=C3=B3mo establece=
rse en Shenzhen en esta gu=C3=ADa.
http://departamentolatino.com/su-guia-paso-a-paso-para-establecer-una-comp=
ania-en-shenzhen/?utm_source=3DCW+CPA+Spanish+CONNEXO&utm_campaign=3Dbbb81=
21fa5-EMAIL_CAMPAIGN_2019_01_30_04_01_COPY_03&utm_medium=3Demail&utm_term=
=3D0_6ee988a862-bbb8121fa5-529068993

TENDENCIAS

Actualizaciones para este mes:
* La nueva =C3=A1rea de Pudong en Shanghai probar=C3=A1 un sistema de lice=
ncias integrado.
* La Administraci=C3=B3n Tributaria del Estado simplifica los m=C3=A9todos=
 de retenci=C3=B3n y el pago anticipado del impuesto sobre la renta de las=
 personas f=C3=ADsicas para ciertos contribuyentes.
* La "Ley de Control de Exportaciones de la Rep=C3=BAblica Popular China".
* La "Asociaci=C3=B3n Econ=C3=B3mica Integral Regional"(RCEP).

Consejos sobre el cumplimiento en China:
* Mi empresa est=C3=A1 registrada en Guangzhou=2C =C2=BFPuedo contratar em=
pleados en Shanghai y hacer que trabajen en Shanghai?
* Registro de marcas comerciales.

http://departamentolatino.com/actualizaciones-de-china-diciembre-de-2020/?=
utm_source=3DCW+CPA+Spanish+CONNEXO&utm_campaign=3Dbbb8121fa5-EMAIL_CAMPAI=
GN_2019_01_30_04_01_COPY_03&utm_medium=3Demail&utm_term=3D0_6ee988a862-bbb=
8121fa5-529068993
ALLINIAL GLOBAL

Firma colombiana=2C miembro de Allinial Global
Por:  Johana Valencia
Alfredo L=C3=B3pez Auditores y Consultores Empresariales

El proceso que vive Colombia=2C como resultado de la b=C3=BAsqueda del Gob=
ierno Nacional por un sistema de aprobaci=C3=B3n internacional=2C se ha co=
nvertido en la mejor carta de presentaci=C3=B3n para el ingreso a la Organ=
izaci=C3=B3n para la Cooperaci=C3=B3n y el Desarrollo (OCDE). Es un reflej=
o de que Colombia ejerce buenas pr=C3=A1cticas y cuyas empresas tienen esq=
uemas adecuados de gobierno corporativo=2C informaci=C3=B3n y la administr=
aci=C3=B3n de las compa=C3=B1=C3=ADas en sus est=C3=A1ndares. Luego de sie=
te a=C3=B1os del proceso de adhesi=C3=B3n a la OCDE=2C Colombia se convier=
te en el miembro n=C3=BAmero 37 de la organizaci=C3=B3n=2C lo que refleja=
 que se han alcanzado est=C3=A1ndares en las pol=C3=ADticas p=C3=BAblicas=
 mundiales desde el 28 de abril del 2020.
http://departamentolatino.com/colombia-y-los-grandes-cambios-en-materia-co=
ntable-y-tributaria/?utm_source=3DCW+CPA+Spanish+CONNEXO&utm_campaign=3Dbb=
b8121fa5-EMAIL_CAMPAIGN_2019_01_30_04_01_COPY_03&utm_medium=3Demail&utm_te=
rm=3D0_6ee988a862-bbb8121fa5-529068993
ACTIVIDADES & EVENTOS

* La formaci=C3=B3n continua en nuestra firma: se organiz=C3=B3 que el equ=
ipo profesional de la oficina de Hong Kong=2C asistiera al seminario web d=
e capacitaci=C3=B3n=2C organizado por el Instituto de Contadores P=C3=BAbl=
icos Certificados de Hong Kong (HKICPA) en la tarde del 4 de diciembre de=
 2020.
* Visita de la representante de HSBC de la sucursal de Shanghai: El jueves=
 10 de diciembre de 2020=2C una representante de la sucursal de HSBC Shang=
hai visit=C3=B3 nuestra oficina de Shanghai con el fin de discutir la coop=
eraci=C3=B3n en el futuro cercano para nuestros clientes ubicados en Shang=
hai y en el sur de China.
* Nuevo personal del Departamento de Auditor=C3=ADa y Secretario Corporati=
vo: Damos la bienvenidos a nuestras nuevas colegas Sangita y Abigail. Son=
 reci=C3=A9n graduadas de la Universidad Abierta de Hong Kong y son de her=
encia nepal=C3=AD y filipina=2C respectivamente.

CW sigue buscando formas de mejorar los servicios que ofrecemos a nuestros=
 clientes interesados =E2=80=8B=E2=80=8Ben hacer negocios en China y asoci=
arse con organizaciones internacionales=2C que pueden brindar soluciones d=
ebido a la limitaci=C3=B3n actual de movimiento.

http://departamentolatino.com/actualizaciones-de-eventos-y-actividades-dic=
iembre-de-2020/?utm_source=3DCW+CPA+Spanish+CONNEXO&utm_campaign=3Dbbb8121=
fa5-EMAIL_CAMPAIGN_2019_01_30_04_01_COPY_03&utm_medium=3Demail&utm_term=3D=
0_6ee988a862-bbb8121fa5-529068993

Escrito por Cyberpot Hong Kong

Hong Kong=2C 1 de diciembre de 2020: Cyberport celebr=C3=B3 un foro de ape=
rtura con el tema =E2=80=9CResiliencia de las tecnolog=C3=ADas digitales e=
n el =C3=A1rea metropolitana de la Gran Bah=C3=ADa: Oportunidades emergent=
es en la nueva normalidad=E2=80=9D durante la 5=C2=AA Cumbre de la Iniciat=
iva "La Franja y la Ruta".

http://departamentolatino.com/cyberport-explora-oportunidades-de-tecnologi=
a-digital-en-belt-and-road-summit-facilita-el-desarrollo-de-hong-kong-en-u=
n-centro-internacional-de-gestion-de-activos-digitales/?utm_source=3DCW+CP=
A+Spanish+CONNEXO&utm_campaign=3Dbbb8121fa5-EMAIL_CAMPAIGN_2019_01_30_04_0=
1_COPY_03&utm_medium=3Demail&utm_term=3D0_6ee988a862-bbb8121fa5-529068993
RINC=C3=93N COMUNITARIO

Charitable Choice es una organizaci=C3=B3n de beneficencia registrada en H=
ong Kong que ofrece una plataforma de donaci=C3=B3n digital interactiva=2C=
 sencilla y f=C3=A1cil de usar. Recientemente=2C lanz=C3=B3 los "Charitabl=
e Choice Awards 2020" que reconocen a los donantes que m=C3=A1s han contri=
buido en el a=C3=B1o anterior. A continuaci=C3=B3n=2C se muestran los gana=
dores de los premios 2020:
* Donante corporativo del a=C3=B1o: Centro de exposiciones y convenciones=
 de Hong Kong.
* Campa=C3=B1a de recaudaci=C3=B3n de fondos del a=C3=B1o: Valley RFC Spor=
ts Club.
* H=C3=A9roe ben=C3=A9fico del a=C3=B1o: Emmanuelle Zaki y Mariam Zaki.

http://departamentolatino.com/charitable-choice-anuncia-a-los-ganadores-de=
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-size-adjust: 100%;" width=3D"100%" class=3D"mcnTextContentContainer">
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</td>
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=09=09=09=09

=09=09=09=09
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 300px;border-collapse: collapse;mso-table=
-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text=
-size-adjust: 100%;" width=3D"100%" class=3D"mcnTextContentContainer">
                    <tbody><tr>

</td>
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</table></td>
                            </tr>
                            <tr>
                                <td valign=3D"top" id=3D"templateHeader" s=
tyle=3D"background:#FFFFFF none no-repeat center/cover;mso-line-height-rul=
e: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;backg=
round-color: #FFFFFF;background-image: none;background-repeat: no-repeat;b=
ackground-position: center;background-size: cover;border-top: 0;border-bot=
tom: 0;padding-top: 9px;padding-bottom: 0;"><table border=3D"0" cellpaddin=
g=3D"0" cellspacing=3D"0" width=3D"100%" class=3D"mcnTextBlock" style=3D"m=
in-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-r=
space: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
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                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;" width=3D"100%" class=3D"mcnTextContent=
Container">
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</td>
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                    </tbody></table>
                </td>
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    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnCaptionBlock" style=3D"border-collapse: collapse;mso-tabl=
e-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-tex=
t-size-adjust: 100%;">
    <tbody class=3D"mcnCaptionBlockOuter">
        <tr>
            <td class=3D"mcnCaptionBlockInner" valign=3D"top" style=3D"pad=
ding: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit=
-text-size-adjust: 100%;">

</td>
    </tr>
</tbody></table>

</td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnImageBlock" style=3D"min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnImageBlockOuter">
            <tr>
                <td valign=3D"top" style=3D"padding: 9px;mso-line-height-r=
ule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" c=
lass=3D"mcnImageBlockInner">
                    <table align=3D"left" width=3D"100%" border=3D"0" cell=
padding=3D"0" cellspacing=3D"0" class=3D"mcnImageContentContainer" style=
=3D"min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-ta=
ble-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;=
">
                        <tbody><tr>
                            <td class=3D"mcnImageContent" valign=3D"top" s=
tyle=3D"padding-right: 9px;padding-left: 9px;padding-top: 0;padding-bottom=
: 0;text-align: center;mso-line-height-rule: exactly;-ms-text-size-adjust:=
 100%;-webkit-text-size-adjust: 100%;">

</td>
                        </tr>
                    </tbody></table>
                </td>
            </tr>
    </tbody>
</table></td>
                            </tr>
                            <tr>
                                <td valign=3D"top" id=3D"templateBody" sty=
le=3D"background:#ffffff none no-repeat center/cover;mso-line-height-rule:=
 exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;backgro=
und-color: #ffffff;background-image: none;background-repeat: no-repeat;bac=
kground-position: center;background-size: cover;border-top: 0;border-botto=
m: 0;padding-top: 9px;padding-bottom: 0;"><table border=3D"0" cellpadding=
=3D"0" cellspacing=3D"0" width=3D"100%" class=3D"mcnBoxedTextBlock" style=
=3D"min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-ta=
ble-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;=
">
    
=09<tbody class=3D"mcnBoxedTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnBoxedTextBlockInner" style=3D"m=
so-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-=
adjust: 100%;">

=09=09=09=09
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" width=3D"100%" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;" class=3D"mcnBoxedTextContentContainer">
                    <tbody><tr>

<table border=3D"0" cellspacing=3D"0" class=3D=
"mcnTextContentContainer" width=3D"100%" style=3D"min-width: 100% !importa=
nt;background-color: #256BB0;border-collapse: collapse;mso-table-lspace: 0=
pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adju=
st: 100%;">
                                <tbody><tr>
                                    <td valign=3D"top" class=3D"mcnTextCon=
tent" style=3D"padding: 18px;color: #F2F2F2;font-family: Helvetica;font-si=
ze: 14px;font-weight: normal;text-align: center;mso-line-height-rule: exac=
tly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break:=
 break-word;line-height: 150%;">
                                        <span style=3D"font-size:24px"><sp=
an style=3D"font-family:lato=2Chelvetica neue=2Chelvetica=2Carial=2Csans-s=
erif"><strong>DESTACADO</strong></span></span>
                                    </td>
                                </tr>
                            </tbody></table>
                        </td>
                    </tr>
                </tbody></table>
=09=09=09=09

</td>
    </tr>
    <tr>
        <td class=3D"mcnTextContent" valign=3D"top" style=3D"padding: 0 9p=
x 0 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-t=
ext-size-adjust: 100%;word-break: break-word;color: #202020;font-family: H=
elvetica;font-size: 16px;line-height: 150%;text-align: left;" width=3D"564=
">
            <div style=3D"text-align: justify;">
<p style=3D"text-align: justify;margin: 10px 0;padding: 0;mso-line-height-=
rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;co=
lor: #202020;font-family: Helvetica;font-size: 16px;line-height: 150%;"><s=
pan style=3D"font-size:16px"><span style=3D"font-family:lato=2Chelvetica n=
eue=2Chelvetica=2Carial=2Csans-serif">El a=C3=B1o 2020 marca el 40=C2=BA a=
niversario del establecimiento de la Zona Econ=C3=B3mica Especial de Shenz=
hen. El PIB de la ciudad ha crecido de 196 millones de RMB a 2=2C6 billone=
s de RMB en 40 a=C3=B1os y ha sido aclamado como la versi=C3=B3n china del=
 <em>Silicon Valley</em>. Para las empresas y personas extranjeras que est=
=C3=A9n considerando d=C3=B3nde establecer su negocio en China =2C discuti=
remos de forma extensiva el c=C3=B3mo establecerse en Shenzhen en esta gu=
=C3=ADa.</span></span><br>
<a href=3D"https://departamentolatino.us8.list-manage.com/track/click?u=3D=
35bb4d8790d4e5bba44a108e6&id=3Ded311cf348&e=3D1e51938b6f" target=3D"_blan=
k" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webk=
it-text-size-adjust: 100%;color: #007C89;font-weight: normal;text-decorati=
on: underline;"><img data-file-id=3D"2550425" height=3D"31" src=3D"https:/=
/gallery.mailchimp.com/35bb4d8790d4e5bba44a108e6/images/1674f939-849d-467a=
-ba41-2ccd5b87c2e7.jpg" style=3D"margin: 0px;border: 0px;border-image: non=
e;width: 100px;height: 31px;float: right;outline: none;text-decoration: no=
ne;-ms-interpolation-mode: bicubic;" width=3D"100"></a></p>
</div>

</td>
    </tr>
</tbody></table>

</td>
                        </tr>
                    </tbody></table>
                </td>
            </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnBoxedTextBlock" style=3D"min-width: 100%;border-collapse:=
 collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust=
: 100%;-webkit-text-size-adjust: 100%;">
    
=09<tbody class=3D"mcnBoxedTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnBoxedTextBlockInner" style=3D"m=
so-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-=
adjust: 100%;">

</td>
                                </tr>
                            </tbody></table>
                        </td>
                    </tr>
                </tbody></table>
=09=09=09=09

<ul>
=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-=
webkit-text-size-adjust: 100%;"><span style=3D"font-family:lato=2Chelvetic=
a neue=2Chelvetica=2Carial=2Csans-serif"><span style=3D"font-size:16px">La=
 nueva =C3=A1rea de Pudong en Shanghai probar=C3=A1 un sistema de licencia=
s integrado.</span></span></li>
=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-=
webkit-text-size-adjust: 100%;"><span style=3D"font-family:lato=2Chelvetic=
a neue=2Chelvetica=2Carial=2Csans-serif"><span style=3D"font-size:16px">La=
 Administraci=C3=B3n Tributaria del Estado simplifica los m=C3=A9todos de=
 retenci=C3=B3n y el pago anticipado del impuesto sobre la renta de las pe=
rsonas f=C3=ADsicas para ciertos contribuyentes.</span></span></li>
=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-=
webkit-text-size-adjust: 100%;"><span style=3D"font-family:lato=2Chelvetic=
a neue=2Chelvetica=2Carial=2Csans-serif"><span style=3D"font-size:16px">La=
 "Ley de Control de Exportaciones de la Rep=C3=BAblica Popular China".</sp=
an></span></li>
=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-=
webkit-text-size-adjust: 100%;"><span style=3D"font-family:lato=2Chelvetic=
a neue=2Chelvetica=2Carial=2Csans-serif"><span style=3D"font-size:16px">La=
 "Asociaci=C3=B3n Econ=C3=B3mica Integral Regional"(RCEP).</span></span></=
li>
</ul>
<span style=3D"font-family:lato=2Chelvetica neue=2Chelvetica=2Carial=2Csan=
s-serif"><span style=3D"font-size:16px"> <strong>Consejos sobre el cumplim=
iento en China:</strong></span></span></div>

<ul>
=09<li style=3D"font-size: 16px;mso-line-height-rule: exactly;-ms-text-siz=
e-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-family=
:lato=2Chelvetica neue=2Chelvetica=2Carial=2Csans-serif"><span style=3D"fo=
nt-size:16px">Mi empresa est=C3=A1 registrada en Guangzhou=2C =C2=BFPuedo=
 contratar empleados en Shanghai y hacer que trabajen en Shanghai?</span><=
/span></li>
=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-=
webkit-text-size-adjust: 100%;"><span style=3D"font-family:lato=2Chelvetic=
a neue=2Chelvetica=2Carial=2Csans-serif"><span style=3D"font-size:16px">Re=
gistro de marcas comerciales.</span></span><span style=3D"display:none">&n=
bsp;</span></li>
</ul>

</td>
    </tr>
</tbody></table>

<p style=3D"text-align: justify;margin: 10px 0;padding: 0;mso-line-height-=
rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;co=
lor: #202020;font-family: Helvetica;font-size: 16px;line-height: 150%;"><s=
pan style=3D"font-family:lato=2Chelvetica neue=2Chelvetica=2Carial=2Csans-=
serif; font-size:14px; text-align:justify">El proceso que vive&nbsp;Colomb=
ia=2C como resultado de la b=C3=BAsqueda del Gobierno Nacional por un sist=
ema de aprobaci=C3=B3n internacional=2C se ha convertido&nbsp;en la mejor=
 carta de presentaci=C3=B3n para el ingreso a la Organizaci=C3=B3n para la=
 Cooperaci=C3=B3n y el Desarrollo (OCDE). Es un reflejo de&nbsp;que Colomb=
ia ejerce buenas pr=C3=A1cticas y cuyas empresas tienen esquemas adecuados=
 de gobierno corporativo=2C informaci=C3=B3n y la administraci=C3=B3n de l=
as compa=C3=B1=C3=ADas en sus est=C3=A1ndares. Luego de siete a=C3=B1os de=
l proceso de adhesi=C3=B3n a la OCDE=2C Colombia se convierte en el miembr=
o n=C3=BAmero 37 de la organizaci=C3=B3n=2C lo que&nbsp;refleja que se han=
 alcanzado&nbsp;est=C3=A1ndares en las pol=C3=ADticas p=C3=BAblicas mundia=
les desde el&nbsp;28 de abril del 2020.</span></p>

</td>
    </tr>
</tbody></table>

=09=09=09=09
            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnDividerBlock" style=3D"min-width: 100%;border-collapse: c=
ollapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust:=
 100%;-webkit-text-size-adjust: 100%;table-layout: fixed !important;">
    <tbody class=3D"mcnDividerBlockOuter">
        <tr>
            <td class=3D"mcnDividerBlockInner" style=3D"min-width: 100%;pa=
dding: 18px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webk=
it-text-size-adjust: 100%;">
                <table class=3D"mcnDividerContent" border=3D"0" cellpaddin=
g=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"min-width: 100%;border-t=
op: 2px solid #EAEAEA;border-collapse: collapse;mso-table-lspace: 0pt;mso-=
table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;">
                    <tbody><tr>
                        <td style=3D"mso-line-height-rule: exactly;-ms-tex=
t-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
                            <span></span>
                        </td>
                    </tr>
                </tbody></table>

            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnCaptionBlock" style=3D"border-collapse: collapse;mso-tabl=
e-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-tex=
t-size-adjust: 100%;">
    <tbody class=3D"mcnCaptionBlockOuter">
        <tr>
            <td class=3D"mcnCaptionBlockInner" valign=3D"top" style=3D"pad=
ding: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit=
-text-size-adjust: 100%;">

</td>
    </tr>
    <tr>
        <td class=3D"mcnTextContent" valign=3D"top" style=3D"padding: 0 9p=
x 0 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-t=
ext-size-adjust: 100%;word-break: break-word;color: #202020;font-family: H=
elvetica;font-size: 16px;line-height: 150%;text-align: left;" width=3D"564=
">
            <ul>
=09<li style=3D"text-align: justify;mso-line-height-rule: exactly;-ms-text=
-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-si=
ze:14px"><strong>La formaci=C3=B3n continua en nuestra firma: </strong>se=
 organiz=C3=B3 que el<strong>&nbsp;</strong>equipo profesional de la ofici=
na de Hong Kong=2C asistiera al seminario web de capacitaci=C3=B3n=2C&nbsp=
;organizado por el Instituto de Contadores P=C3=BAblicos Certificados de H=
ong Kong (HKICPA) en la tarde del 4 de diciembre de 2020.</span></li>
=09<li style=3D"text-align: justify;mso-line-height-rule: exactly;-ms-text=
-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-si=
ze:14px"><strong>Visita de la representante de HSBC de la sucursal de Shan=
ghai:&nbsp;</strong>El jueves 10 de diciembre de 2020=2C una representante=
 de la sucursal de HSBC Shanghai visit=C3=B3 nuestra oficina de Shanghai c=
on el fin de discutir la cooperaci=C3=B3n en el futuro cercano para nuestr=
os clientes ubicados en Shanghai y en el sur de China.</span></li>
=09<li style=3D"text-align: justify;mso-line-height-rule: exactly;-ms-text=
-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-si=
ze:14px"><strong>Nuevo personal del Departamento de Auditor=C3=ADa y Secre=
tario Corporativo:&nbsp;</strong>Damos la bienvenidos a nuestras nuevas co=
legas Sangita y Abigail. Son reci=C3=A9n graduadas de la Universidad Abier=
ta de Hong Kong y son de herencia nepal=C3=AD y filipina=2C respectivament=
e.</span></li>
</ul>

</td>
    </tr>
</tbody></table>

</td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnDividerBlock" style=3D"min-width: 100%;border-collapse: c=
ollapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust:=
 100%;-webkit-text-size-adjust: 100%;table-layout: fixed !important;">
    <tbody class=3D"mcnDividerBlockOuter">
        <tr>
            <td class=3D"mcnDividerBlockInner" style=3D"min-width: 100%;pa=
dding: 18px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webk=
it-text-size-adjust: 100%;">
                <table class=3D"mcnDividerContent" border=3D"0" cellpaddin=
g=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"min-width: 100%;border-t=
op: 2px solid #EAEAEA;border-collapse: collapse;mso-table-lspace: 0pt;mso-=
table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;">
                    <tbody><tr>
                        <td style=3D"mso-line-height-rule: exactly;-ms-tex=
t-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
                            <span></span>
                        </td>
                    </tr>
                </tbody></table>

            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnCaptionBlock" style=3D"border-collapse: collapse;mso-tabl=
e-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-tex=
t-size-adjust: 100%;">
    <tbody class=3D"mcnCaptionBlockOuter">
        <tr>
            <td class=3D"mcnCaptionBlockInner" valign=3D"top" style=3D"pad=
ding: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit=
-text-size-adjust: 100%;">

</td>
    </tr>
</tbody></table>

<ul>
=09<li style=3D"text-align: justify;mso-line-height-rule: exactly;-ms-text=
-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><strong><span style=3D=
"font-family:lato=2Chelvetica neue=2Chelvetica=2Carial=2Csans-serif"><span=
 style=3D"font-size:14px">Donante corporativo del a=C3=B1o: Centro de expo=
siciones y convenciones de Hong Kong.</span></span></strong></li>
=09<li style=3D"text-align: justify;mso-line-height-rule: exactly;-ms-text=
-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><strong><span style=3D=
"font-family:lato=2Chelvetica neue=2Chelvetica=2Carial=2Csans-serif"><span=
 style=3D"font-size:14px">Campa=C3=B1a de recaudaci=C3=B3n de fondos del a=
=C3=B1o: Valley RFC Sports Club.</span></span></strong></li>
=09<li style=3D"text-align: justify;mso-line-height-rule: exactly;-ms-text=
-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><strong><span style=3D=
"font-family:lato=2Chelvetica neue=2Chelvetica=2Carial=2Csans-serif"><span=
 style=3D"font-size:14px">H=C3=A9roe ben=C3=A9fico del a=C3=B1o: Emmanuell=
e Zaki y Mariam Zaki.</span></span></strong></li>
</ul>

</td>
    </tr>
</tbody></table>

</td>
                        </tr>
                    </tbody></table>
                </td>
            </tr>
    </tbody>
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