Mondaq All Regions - China: Tax
TMF Group
China is calling for public opinion on the proposed draft amendment to the Individual Income Tax Law. Here is our prediction of what the results could be under the Seventh Individual Income Tax law.
TMF Group
China has clarified the definition of beneficial owners in the provision of tax treaty dividends. The new requirements have been effective since 1 April 2018.
R&P China Lawyers
Foreign companies need to review payroll and IIT declaration processes and communicate the changes with all employees.
WTS China
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:
WTS China
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
TMF Group
China's new withholding tax deferral scheme provides tax breaks for foreign companies if they directly reinvest the dividends into industries promoted by the Chinese government.
WTS China
WTS showcased some practical means for the management personnel or controllers to identify and manage tax risks in these areas.
WTS China
China has also invested substantial re¬sources in promoting tax process digitisation.
Buren
Do you consider a job with a foreign company in China, or do you consider sending an employee on assignment to China?
WTS China
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).
Dentons
Glenn DeSouza, transfer pricing leader in Dentons' Shanghai office, examines China's transfer pricing regime as outlined in three bulletins, the most recent of which was issued in March.
TMF Group
China is ranked 7th in the world - the second most complex jurisdiction in Asia. Hong Kong remains the easiest place in Asia for accounting and tax.
Mayer Brown
China signed the MLI on 7 June 2017. It has opted out of the MLI's permanent establishment (PE) provisions concerning (i) artificial avoidance of PE status through commissionaire arrangements and similar strategies;
Broad & Bright
Circular 36 effectively ends the application of BT to sales of services, intangibles, and real property.
Gowling WLG
The OECD Common Reporting Standards are designed to facilitate global exchange of financial account data. Foreign accounts and structures owned by Chinese tax resident individuals...
Duane Morris LLP
The Ministry of Finance and the State Administration of Taxation jointly issued the "Notice on Improving the Income Tax Policies Applicable to Equity Incentives and Share Purchase with Technology."
Grant Thornton
The "Golden Tax System Phase III", the new tax management system of China, has been successfully online and running smoothly recently in Beijing...
TMF Group
Despite the advantage of VAT, most startup companies find it difficult to choose the appropriate taxpayer status.
Vistra
Several significant changes to China's tax policies took place in the first half of 2016. These changes are no surprise given the Chinese government's directions on how the economy should be carried forward.
Mayer Brown
On 8 August 2017, the State Council issued a notice (Guo Fa [2017] No. 39) announcing measures to encourage foreign investment.
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R&P China Lawyers
Foreign companies need to review payroll and IIT declaration processes and communicate the changes with all employees.
Buren
Do you consider a job with a foreign company in China, or do you consider sending an employee on assignment to China?
TMF Group
China has clarified the definition of beneficial owners in the provision of tax treaty dividends. The new requirements have been effective since 1 April 2018.
WTS China
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).
WTS China
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:
TMF Group
China's new withholding tax deferral scheme provides tax breaks for foreign companies if they directly reinvest the dividends into industries promoted by the Chinese government.
Grant Thornton
The "Golden Tax System Phase III", the new tax management system of China, has been successfully online and running smoothly recently in Beijing...
WTS China
China has also invested substantial re¬sources in promoting tax process digitisation.
WTS China
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
WTS China
WTS showcased some practical means for the management personnel or controllers to identify and manage tax risks in these areas.
Dentons
Glenn DeSouza, transfer pricing leader in Dentons' Shanghai office, examines China's transfer pricing regime as outlined in three bulletins, the most recent of which was issued in March.
Mayer Brown
On 8 August 2017, the State Council issued a notice (Guo Fa [2017] No. 39) announcing measures to encourage foreign investment.
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