Archive: China
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China announces nationwide expansion of the VAT reform [TAX ALERT]
May 16, 2013. Tags: China, VAT
China’s State Council announced during the working meeting on 10 April 2013 that it will expand the value-added tax pilot program (VAT Pilot Program) nationwide …
China starts process for determining industries that may qualify for Qianhai special zone reduced enterprise income tax [TAX ALERT]
April 24, 2013. Tags: China, Hong Kong, income tax
On 6 March 2013, China’s National Development and Reform Commission (NDRC) issued the Industry Entry Catalog of Shenzhen Qianhai Shenzhen – Hong Kong Modern Service …
China: VAT pilot program becomes national policy
April 16, 2013. Tags: business tax, China, VAT
On 10 April 2013, the State Council decided to extend the VAT pilot program to the whole country on 1 August 2013. As a result, the …
Managing China´s VAT risks and opportunities
April 12, 2013. Tags: China, tax risk, VAT
Almost 80% of respondents are not confident that their VAT processes are generating the correct results. Our survey offer insights into China´s VAT regime.
China, UK sign Tax Protocol allowing 5% withholding on certain intercompany dividends [TAX ALERT]
April 2, 2013. Tags: China, dividends, United Kingdom, withholding tax
On 27 February 2013 a protocol (Protocol) amending the pending 2011 UK-China (PRC) Income Tax Treaty (Treaty) was signed. The Protocol allows a 5% reduced withholding …
Pharma’s China customs challenge
March 25, 2013. Tags: China, customs and trade, life science, tax compliance
What customs issues arise from dealing with China and how is dialogue around them progressing?
China: VAT – consolidation for head office and branches
March 15, 2013. Tags: China, VAT
The Ministry of Finance and the State Administration of Taxation (SAT) jointly issued a notice on 31 December 2012 (Cai Shui [2012] No. 84) providing …
China: taxation of non-resident enterprise subject to VAT pilot program clarified
March 8, 2013. Tags: China, VAT
The State Administration of Taxation (SAT) issued an announcement on 19 February 2013 (Gong Gao [2013] No. 9) clarifying that value added tax (VAT) shall …
Transfer pricing implications of China’s Qualified Domestic Limited Partner Program [TAX ALERT]
March 4, 2013. Tags: China, Financial Services, transfer pricing
In 2012, China introduced a number of regimes seeking to expand its Qualified Foreign Institutional Investor regime to boost investment in its hedge fund industry. The …
China: environmental tax reform
February 28, 2013. Tags: China, consumption tax, environmental tax, sustainability
It has been reported that China intends to reform its environmental tax system. According to a statement of the Director-General of the tax policy department …
New year refresh for foreigners working in China [TAX ALERT]
February 8, 2013. Tags: China, hr, human capital
As we enter into the new year of 2013, we would like to bring your attention to a few salient human capital developments in China, …
China: QFII – capital gains derived may be subject to tax
January 24, 2013. Tags: capital gains, China, foreign, income tax
It has been reported that the Securities Regulatory Commission (CSRC) and the State Administration of Taxation (SAT) have recently agreed on expanding the taxation of …
China’s strengthening cross-border tax enforcement
January 14, 2013. Tags: capital gains, China, double taxation, GAAR, tax, transfer tax
When investing in Asia-Pacific, tax aspects such as local country withholdings, access to double tax treaties, capital gains tax and transfer taxes should be considered.
What does the future hold for companies in China?
November 30, 2012. Tags: China, economy, emerging markets, foreign investment, investment
Times are changing. Companies in China now face a very different business environment. The future is looking much less certain.
China: new tax treatment of dividends derived by individuals from listed companies published
November 29, 2012. Tags: China, dividends, income tax
The Ministry of Finance (MOF), the State Administration of Taxation (SAT) and the Security Supervision Committee jointly issued a Circular on 16 November 2012 (Cai …
China: new bilateral advance pricing agreements with Beijing tax authorities signed
November 23, 2012. Tags: advance pricing, China
It has been reported by China Taxation News on 12 November 2012 that the tax authority of Beijing’s Haidian district and Microsoft have concluded a …
China: provisional regulations on capital contribution with equity by foreign investment enterprise published
November 16, 2012. Tags: China, Equity, investment
The Ministry of Commerce (MOFCOM) issued the Provisional Regulations on Capital Contribution with Equity by Foreign Investment Enterprise (FIE) on 21 September 2012 (MOFCOM Order …
China: Administrative Review Committee of Appeal established
November 7, 2012. Tags: China, income tax, international tax, tax administration, tax law
It has been reported that the Administrative Review Committee of Appeal of the State Administration of Taxation (SAT) was set up on 26 October 2012. …
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