New tax incentive for overseas investors investing in the PRC


New tax incentive for overseas investors investing in the PRC

A new tax deferral policy providing a temporary waiver of EIT.

11 April 2018

New “Beneficial Owner” rules will be of major benefit to foreign investors

On 1 April 2018, the Announcement of the State Administration of Taxation on Issues Relating to "Beneficial Owner" in Tax Treaties , (“Announcement 9”) came into force.

30 March 2018

The US tax reform's impacts on Sino-US cross-border investment

This tax reform will have a profound impact on the economic landscape of America and the world at large.

06 February 2018

An Analysis of China's Common Reporting Standards

In response to the upcoming individual income tax reform, we have summarized the key points of the CRS Regulations.

24 May 2017

HK's proposed dedicated tax regime for offshore aircraft leasing

Draft legislation is expected to be available in April.

06 March 2017

When Banks Meet Tax Authorities — Key Issues that Lawyers Should Know About Tax Administration in the New Finance Era (I)

Key Issues that Lawyers should know about Tax Administration in the New Finance Era.

18 November 2016

Are Domestic Related-Party Transactions No Longer a Cause for Concern Under Bulletin 42?

What is the trend of regulation of domestic related-party transactions under Bulletin 42?

26 September 2016

China’s International Taxation: Typical Practice

Based on the 2014 Compliance Plan on International Tax Administration, the new 2016 Plan covers fourteen areas.

14 September 2016

Bulletin 42: New Chinese transfer pricing documentation rules on related party transactions & contemporaneous documentation

China’s State Administration of Taxation has issued Bulletin 42, the implementation and localisation of BEPS Action 13, which will bring considerable challenges for taxpayers.

21 July 2016

China launches new tax policies for cross-border e-commerce retail imports

China’s new policies for cross-border e-commerce retail imports came into force from April 8, 2016.

14 April 2016

VAT Reform – Summary and key issues for lawyers to be aware of

The completion of VAT Reform represents the start of a new tax regime which will affect all domestic and international businesses operating in China.

11 April 2016

Overview of Transfer Pricing in Hong Kong and China

This article seeks to provide a high level overview of transfer pricing, with a specific focus on HK and transactions between China and HK enterprises.

26 November 2015