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Dezan Shira & Associates
The above measures are expected be implemented one after another soon.
Dezan Shira & Associates
China and Hong Kong have signed the Fifth Protocol to their longstanding double tax avoidance agreement (DTA).
Dezan Shira & Associates
Traditionally, a company must obtain VAT general taxpayer status in order to be able to issue special VAT invoices.
DeHeng Law Offices
2019年10月8日至12月20日,中国法学会财税法学研究会、首都经济贸易大学法学院、首都经济贸易大学财税法研究中心和德恒律师事务所组织开展了2019ñ
DeHeng Law Offices
随着"一带一路"国家政策的推行...
Dezan Shira & Associates
On November 7, 2019, China's State Administration of Tax (SAT) released the Announcement on Matters Related to Tax Credit Restoration (SAT Announcement [2019] No.37), effective from January 1, 2020.
King & Capital Law Firm
在对税法的适用及解释上,实质课税原则与税收法定原则一直处于动态博弈中。文本从英国法下的Ramsay原则出发,以"明股实地"问题作为切入点,
China Tax & Investment Consultants Ltd
The definition of PE included in tax treaties is therefore crucial in determining whether a non-resident enterprise must pay income tax in another State.
Dezan Shira & Associates
On April 1, 2019, China's Ministry of Finance (MOF) and State Administration of Taxation (SAT) released the Announcement on Relevant Policies for Deepening Value-Added Tax Reform (Announcement [2019] No. 39).
DeHeng Law Offices
前言:2019年7月17日,李克强主持召开国务院常务会议,确定支持平台经济健康发展的措施,壮大优结构促升级增就业的新动能,指出完善平台企Ç
Dezan Shira & Associates
Questa strategia fornisce maggiore flessibilità e una maggiore protezione alla loro struttura aziendale.
King & Capital Law Firm
近日,京都律师事务所主任朱勇辉律师及合伙人聂素芳律师办理的某化工企业员工(以下化名化某)涉嫌虚开增值税专用发票一案,在案件一
China Tax & Investment Consultants Ltd
In negotiating a tax treaty, both parties can discuss and cover every topic and insert it in the agreement or protocol.
China Tax & Investment Consultants Ltd
Note that this section illustrates how Article 16 works in practice from an Australian perspective.
China Tax & Investment Consultants Ltd
The following is Part 3 of the above captioned article that specifically deals with How contracting jurisdictions apply Article 16 to their CTA's.
China Tax & Investment Consultants Ltd
This paper will focus on Article 16 - mutual agreement procedure (the MAP) and will be organized in the following way:
China Tax & Investment Consultants Ltd
As the following table shows, a Signatory or Party to the Convention can choose to apply paragraph 4 either in addition to or to the exclusion of paragraph 1.
Worldwide
China Tax & Investment Consultants Ltd
The 2015 Final Report on action 7 of the OECD/G20 BEPS Action Plan, titled "Preventing the Artificial Avoidance of Permanent Establishment Status", addresses the issue of artificial avoidance of permanent establishment status, ...
China Tax & Investment Consultants Ltd
Article 35(4) provides that Article 16 (MAP) shall have effect with respect to a CTA for a case presented to the competent authority of a contracting jurisdiction on or after the latest of the dates on which the MLI ...
China Tax & Investment Consultants Ltd
The Multilateral Convention to Implement Tax Related Measures to Prevent Base Erosion and Profit Shifting (the multilateral Instrument, the MLI), developed by the OECD and endorsed by the G20, offers concrete solutions ...
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