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If a non-domiciled individual is physically present on the mainland for 24 hours in one day, that day counts towards a day of residing in China.

On August 24, 2009, the State Administration of Taxation issued Administrative Measures for Claims for Tax Treaty Benefits by Nonresidents (Trial Implementation), Guo Shui Fa [2009] No. 124 (the "Measures").

In negotiating a tax treaty, both parties can discuss and cover every topic and insert it in the agreement or protocol.

On 8 August 2017, the State Council issued a notice (Guo Fa [2017] No. 39) announcing measures to encourage foreign investment.

On September 29th 2005, Italy Ilva Saronno lnvestment Company Limited (hereinafter referred to as "Italian IC"), officially approved by the Cooperate Office of Foreign Trade and Economy of Shandong Province...

According to China Corporate Income Tax Law ("CIT Law"), a China resident enterprise is subject to China Corporate Income Tax ("CIT") on its worldwide income.

Since the last update, a number of tax regulations in China have been updated due to changes in government policy.

中国颁布了11 号公告，阐明了税 收协定执行过程中的下列问题：

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

Both Japan and Zealand opts in for Article 9(4), and both of the two contracting states have made notification to the Depositary, pursuant to Article 9(8) of the MLI.

Managers of foreign financial institutions (“FFIs”) operating in China have experienced the impact of significant tax reforms.

As the following table shows, a Signatory or Party to the Convention can choose to apply paragraph 4 either in addition to or to the exclusion of paragraph 1.

This paper will focus on Article 16 - mutual agreement procedure (the MAP) and will be organized in the following way:

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").

China signed the MLI on 7 June 2017. It has opted out of the MLI's permanent establishment (PE) provisions concerning (i) artificial avoidance of PE status through commissionaire arrangements and similar strategies;

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.

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 ...