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As of last September, China has begun sharing taxpayer financial information of residents and nonresidents with over 100 countries under the Common Reporting System ("C.R.S.").

China’s State Administration of Taxation (“SAT”) has published a series of circulars on tax administration for non-resident enterprises (“NREs”).

A number of tax regulations in China have been updated due to changes in government policy. To help you understand what these updates are and how they will affect your organisation, we have prepared a table summarising them.

These announcements clarify critical matters including the scope of taxation, preferential policies and collection and administration procedures.

Questa strategia fornisce maggiore flessibilità e una maggiore protezione alla loro struttura aziendale.

Over the past few years, the national tax bureau has implemented a series of value-added tax (VAT) policies

Explains policy regarding enterprise income tax.

Over the past four decades, China has transformed from a country of near economic isolation into an influential global leader in trading and foreign direct investment (FDI).

On 21 August 2006, the Mainland government and the Hong Kong SAR government signed an "Arrangement between the Mainland of China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income" (the "New Arrangement").

Against the backdrop of China's accession to the WTO and the continuous lifting of restrictions on foreign investment in many industries, China is going through an extraordinary period of merger and acquisition activity.

China's economic development zones (EDZs) are areas with preferential business policies that differ from those governing the country as a whole.

On 18 March, 2015, China State Administration of Taxation released one important regulation regarding outbound payments by Chinese entities to overseas related parties.

On September 19, 2008, the Ministry of Finance and the State Administration of Taxation issued the Notice Concerning Taxation Policies for the Standards for Pre-Tax Deduction of Interest Payments Made to Related Parties, Cai Shui (2008) No. 121 (the "Notice"). The Notice provides guidance for the implementation

China's Mainland is playing an increasingly influential role in shaping the world's economic landscape and has been the largest single contributor to global growth since 2008.

On March 16, 2007, China's 10th National People's Congress enacted a new PRC Enterprise Income Tax Law (EIT Law). When the EIT Law takes effect on January 1, 2008, it will dramatically alter the manner in which China taxes Foreign Invested Enterprises (FIEs). In essence, the new EIT Law will eliminate entirely the preferential tax regime for FIEs.

China is, without any doubt, a global economic hub and an investors' paradise. Starting with its economic reforms of the 70s, the country has been experiencing exponential growth that makes it the...

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.