China: Capital Gains Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Asia Tax Bulletin - Summer 2024

Courtesy IBFD, it was reported that at the 9th Meeting of the Standing Committee of the 14th National People's Congress, China passed the Law on Customs Duties. The Law maintains the current structure...

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Mayer Brown

Asia Tax Bulletin - Spring 2023

This Spring edition of the Asia Tax Bulletin features the tax changes due to the Government Budget taxation measures issued during the past three months by the governments of Hong Kong...

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Mayer Brown

企业"走出去"之架构安排与风险浅析 ——以税务筹划为视角

随着"一带一路"国家政策的推行...

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DeHeng Law Offices

Multilateral Instrument: Analysis On The Application Of The Entry-Into-Force And The Entry-Into-Effect Articles To Covered Tax Agreements (Part 2)

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 ...

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China Tax & Investment Consultants Ltd

Multilateral Instrument: Analysis On The Application Of The Entry-Into-Force And The Entry-Into-Effect Articles To Covered Tax Agreements (Part 1)

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China Tax & Investment Consultants Ltd

Creare una Holding ad Hong Kong per fare Business In Cina

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Dezan Shira & Associates

The Application Of Article 9 (Capital Gain) Under The MLI To Covered Tax Agreements (Part III)

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China Tax & Investment Consultants Ltd

The Application Of Article 9 (Capital Gain) Under The MLI To Covered Tax Agreements (Part II)

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China Tax & Investment Consultants Ltd

The Application Of Article 9 (Capital Gains) Under The MLI To Covered Tax Agreements (Part 1)

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China Tax & Investment Consultants Ltd

China And Italy Sign New Double Taxation Agreement

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Dezan Shira & Associates

Asia Tax Bulletin Summer 2017

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Mayer Brown

Amended profits tax exemption in Hong Kong a welcome change for private equity funds

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King & Wood Mallesons

Chinese Tax Authorities will recently commence tax cleaning-up activities targeting incomes of QFIIs/RQFIIs

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King & Wood Mallesons

China’s New Tax Regulation On Indirect Disposals Complicates Certain Offshore M&A Deals

China Commercial

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Fenwick

行业转型背景下汽车产业人员优化的法律分析及执行要点

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AnJie Broad Law Firm

AFD China Newsletter - June, 2025

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AFD China

One Key Take-Away from FAQ on Cross-Border Data Transfers

China International

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R&P China Lawyers

This Is (Still) China (Video)

China Commercial

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Harris Sliwoski

PRC Financial Regulation: Annual Report (2024) - Banking

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Fangda Partners

New Rules Widen Taxation Of Indirect Transfers Of Chinese Assets And Clarify Tax Avoidance

The China State Administration of Taxation recently issued a notice extending the taxation of capital gains by non-Chinese tax residents arising from indirect transfers of Chinese assets.

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De Brauw Blackstone Westbroek N.V.

Asia Tax Bulletin - January 2015

We are pleased to present to you the first edition of our firm’s Asia Tax Bulletin.

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Mayer Brown

China And Germany Signed A New Tax Treaty

On 28 March 2014, China and Germany entered into a new double taxation agreement (DTA) and protocol (together referred to as 'the new DTA').

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PricewaterhouseCoopers

Individual Income Tax Payable on Assignment of Trade-Restricted Shares

Recently, China clarifies that individuals shall be liable for individual income tax (‘IIT’) on income derived from assignment of trade-restricted shares. According to the Supplementary Notice on Individual Income Tax Issues regarding Transfer of Trade-Restricted Shares (Caishui [2010] No. 70) ("Circular 70"), "trade-restricted shares" refers to shares which have been locked up during initial public offerings.

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King & Wood Mallesons

PRC Tax - Special Tax Treatment of Enterprise Reorganisation

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Beiten Burkhardt

China Collects Tax on Indirect Equity Transfer

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Jones Day

China May Tax Indirect Transfer Of Shares In Chinese Companies

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Jones Day

China Adopts Controversial Vodafone-style* Extraterritorial Tax And Disclosure Rule

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O'Melveny & Myers LLP

New Double Taxation Arrangement Between Hong Kong And Mainland China

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Angela Wang & Co.,

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