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By now many multinational companies have begun the process of addressing how Financial Accounting Standards Board Interpretation No. 48 ("FIN 48") will apply to their global business.

Agreements to transfer shares in a PRC company are typically subject to PRC stamp duty at a rate of 0.05% of the consideration, which applies to both the purchaser and the seller.

Annual one-time bonuses can be considered aside the salary income of the month in which they are paid and do not influence the cumulative income of the recipients.

When a business decides to relocate, and picks a site after careful analysis and comparison, the next step is to develop a suitable relocation strategy on the operational level.

Agreements to transfer shares in a PRC company are typically subject to PRC stamp duty at a rate of 0.05% of the consideration, which applies to both the purchaser and the seller.

3月8日，保监会批准了第二批共9家险企税优型健康险的经营资格。至此，共有12家险企获得了该产品经营资格

随着金融资产管理公司（AMC）及各类投资机构逐步加大在法拍市场的参与力度，法拍配资已成为不良资产投资领域的重要业务模式...

China has recently revised its tax policies to encourage energy conservation and the efficient exploration of natural resources.

Article 6(1) sets the minimum standard for all Parties that have committed themselves to the OECD/G20 BEPS package.

To achieve full compliance, foreign invested enterprises (FIEs) in China need to follow the specified audit and tax compliance procedures established by the government.

On 31 August 2018, the Standing Committee of the National People's Congress passed the amendment to reform PRC IIT Law ("the Amendment").

This Client Advisory describes requirements that must be satisfied to qualify for the new ​"clean vehicle" tax credit, following enactment of the Inflation Reduction Act of 2022 (the ​"IRA").

In Part 1 of this four-part series—How to Shut Down or Downsize Your China WFOE: A 2025 Four-Part Survival Guide—we covered how to build your China exit strategy, from deciding between a full shutdown...

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.

员工在日常履职过程中发生虚假报销，是老生常谈的典型违纪行为。根据对用人单位规章制度的观察，虚假报销违纪行为因涉及员工诚信及企

2023年3月，香港特区财经事务及库务局（"财库局"）就拟议公司迁册制度的设计及香港《公司条例》（Cap.622）（"《公司条例》"）和《税务条例》(Cap.112)（"&#

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.