As inflationary pressure continues to endure and high levels of interest rates persist, almost all businesses have had to turn their attention to working capital management.

From 1 September 2026, dividends paid by foreign-invested enterprises to foreign individual shareholders are taxed at 20 per cent. Official commentary suggests most investors will see no net increase. For one of the most common foreign investor profiles in China, that is not the case.

Since its enactment in 1993, Section 1202 of the Internal Revenue Code has provided non-corporate investors with the ability to exclude from federal taxable income up to 50% of the gain realized from the sale of "qualified small business stock" (QSB Stock) held for more than five years.

Foreign companies need to review payroll and IIT declaration processes and communicate the changes with all employees.

Foreign companies will need to review payroll and IIT declaration processes and communicate the changes to all employees.

A number of tax regulations in China have recently been updated.

On March 1st 2001 New Regulations take effect on Registration of Resident Representative Offices of Foreign Enterprises ("Regulations"). The Regulations clarify the Circular on Further Strengthening the Registration Administration of Foreign Enterprises' Resident Representative Offices issued by the State Administration for Industry and Commerce (SAIC) and the Ministry of Public Security on January 4, 2010, and will replace the Measures for the Administration of Registration of Resident Represen

The recent CPC plenary session reviewed and approved the Resolution of the Central Committee of the Communist Party of China on Further Deepening Reform Comprehensively to Advance Chinese...

On 6 February 2015, China's State Administration of Taxation (SAT) issued Public Notice [2015] No. 7 (Public Notice 7) which deals with indirect transfers of Chinese taxable assets.

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.

Many foreign companies are unaware that their business may be subject to Chinese corporate income tax if such business creates a Permanent Establishment (PE) in China. In a recent notice, the State Administration of Taxation clarifies in great detail how PE conditions apply to a foreign company’s domestic activities

Businesses operating in China must be aware of the categories of employees that are affected by the IIT reform. This will affect the annual individual income tax reconciliation.

A number of tax regulations in China have been updated due to changes in government policy.

This legislative upgrade consolidates existing policies while introducing changes that will impact how businesses operate, particularly those engaged in cross-border transactions.

China Briefing explains the current tax situation and incentives introduced.

增值税税率下降之所以是对企业的重大利好，主要是因为税率下降减少了企业的经营现金流出，进而企业可以用节省下来的资金合理安排销售

Circular 79 intends to clarify enterprise income tax (EIT) policy for capital gains with respect to QFIIs/RQFIIs.

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").

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...

过去几年来，纳闽国际商业金融中心(Labuan IBFC)的租赁业务与区域经济实现同步增长，为了满足区域经济效益增 长的需求，固定设备需求也不断增长Ӎ