China: Tax

This comprehensive bulletin examines recent tax developments across Asia, including China's VAT reforms, India's controversial Supreme Court ruling on treaty protection, Japan's 2026 tax reform package...

Under mainland China's tax system, tax bureaus have relatively strong discretionary power in the application of tax laws. Additionally, because the informal rulings of tax authorities are almost

Dividend repatriation is one of the main methods used by overseas shareholders for retrieving funds from Chinses investments, given the jurisdiction's foreign exchange controls.

China has issued its first systematic regulations on offshore trust taxation, introducing comprehensive rules that cover the entire lifecycle of offshore trusts from asset transfer to death.

China's Ministry of Finance and State Taxation Administration have issued groundbreaking regulations on offshore trust taxation, establishing comprehensive tax obligations across trust establishment...

It is not uncommon for foreign companies that have not established a representative office, subsidiary, or any other form of business presence in China to nonetheless carry out business activities—such as sourcing and procurement—through local teams based in China. In these circumstances, some foreign companies enter into service agreements with Chinese human resources providers, under which the provider acts as the nominal employer (commonly referred to as an Employer of Record, or "EOR").

This comprehensive bulletin examines recent tax developments across Asia, including China's VAT reforms, India's controversial Supreme Court ruling on treaty protection, Japan's 2026 tax reform package...

The Macau Special Administrative Region of the People's Republic of China ("Macau SAR") government officially issued the "Implementation Rules for Transfer Pricing" (Administrative Regulation No. 11/2025)...

On 19 November 2025, the OECD released the 2025 update to the OECD Model Tax Convention (OECD MTC), introducing significant enhancements aimed at improving tax certainty...

China has issued its first systematic regulations on offshore trust taxation, introducing comprehensive rules that cover the entire lifecycle of offshore trusts from asset transfer to death.

企业涉税问题如何从行政违法演变为刑事犯罪?本文深入剖析逃税罪、虚开发票、骗取出口退税等十类高风险场景,揭示"有发票就没事"等常见误区背

This comprehensive China Newsletter examines eight critical regulatory developments spanning tax implementation, pharmaceutical access reforms, foreign investment incentives, automotive data transfer rules, unified financial licensing, cross-border lending expansion, antitrust compliance for platform economies, trade secret protection, and the landmark Ecological Environment Code.