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By Martin Ng, Ened Du
中国颁布了11 号公告,阐明了税 收协定执行过程中的下列问题:
By Martin Ng, Ened Du
Announcement 11 has declared an end to the twin approaches, and adopted 183 days as the threshold for all tax treaty implementation. The distinction between these two approaches is summarised below
By Martin Ng, Ened Du, Conrad Lin
China's General Administration of Customs annouced a new decree on 26 December 2017, Order No. 236 (hereinafter as Order 236), introducing the practice of the advance ruling ...
By Martin Ng
WTS showcased some practical means for the management personnel or controllers to identify and manage tax risks in these areas.
By Martin Ng
China has also invested substantial re¬sources in promoting tax process digitisation.
By Martin Ng, Ened Du
China's tax authority issued a new rule (Announcement 37) to clarify a number of issues concerning withholding tax (WHT) related to dividends and asset sale (including share transfer).
By Martin Ng, Ened Du, Sharon Zhu
China has its claws out in taking collaborative actions to ensure that serious offenders will pay a high price.