支柱一和支柱二:踯躅而前行?

税務

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
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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
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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
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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
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Launch Of 2015 BEPS Reports

A short summary of the 2015 Final Reports for each of the 15 Actions.

13 October 2015
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Upcoming key changes to China’s special tax adjustment regime

The State Administration of Taxation issued the Implementation Regulation for Special Tax Adjustment (Draft for Comment) on 17 September 2015.

18 September 2015
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Asian funds passporting: who will become the Luxembourg of Asia?

Asia Region Funds Passport, ASEAN CIS Framework and Mutual Recognition of Funds to shake up Asian retail funds market

17 September 2015

Individual Income Tax Considerations for Equity Incentive Plans

We will discuss IIT treatment and related issues in relation to equity incentive plans of both non-listed and listed companies.

06 September 2015
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Raising your next fund: the rising tide of global regulatory change

The wave of global regulatory reforms affecting fundraising has been far-reaching and can have an impact on funds, fundraising and investment.

27 May 2015
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What’s next for Asia’s private funds market?

Asian private equity markets are showing encouraging signs across the board in fundraising, deals and exits.

27 May 2015
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Mutual Recognition of Funds between the Mainland and Hong Kong starting on 1 July 2015

The regulatory framework & application details for mutual recognition of publicly offered funds between the Mainland and Hong Kong were finally released.

26 May 2015
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Chinese tax authorities start tax cleaning-up activities targeting incomes of QFIIs/RQFIIs

Our China tax team provides some suggestions to QFIIs and RQFIIs on the upcoming tax cleaning-up activities.

27 March 2015
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