根据《财产转让税法》RSBC 1996 第378章（以下简称"法案"），一般而言，对租期为30年或以上的租赁或连同租赁修改协议将导致累计租期为30年或以上的租&

On April 1, 2019, China's Ministry of Finance (MOF) and State Administration of Taxation (SAT) released the Announcement on Relevant Policies for Deepening Value-Added Tax Reform (Announcement [2019] No. 39).

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：

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.

On November 10, 2008, the State Council of China approved the amendments to the Provisional Regulations of the PRC on Value Added Tax ("Amended VAT Regulations").

近年来，中国投资者在投资者与东道国仲裁领域日益活跃——2020年至今，至少已有八起公开报道的中国投资者仲裁案件。在中国投资者提起的投资条约&#

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.

The ATO has recently stated that there is a ‘silent T' in ESG. In this article, we explore the ‘silent T', and explain how a taxpayer's tax governance and risk management policies needs...

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

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

The outbreak of coronavirus COVID-19 (as named by the World Health Organization) has disrupted normal business operations in China.

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

Expatriate Social Insurance in China and the impact on expatriate workers.

On 19 November 2025, the OECD released the 2025 update to the OECD Model Tax Convention (OECD MTC), introducing significant enhancements aimed at improving tax certainty...

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

The article discusses the major PRC tax considerations for IP transfers, especially for cross-border IP transactions.

The article discusses good faith and bad faith and the tax impact of acquiring falsely issued invoices in good faith.

On 28 June, the State Taxation Administration issued Implementation of the Stamp Duty Law of the People's Republic of China and other Related Matters - Notice No. 14 (‘Notice 14').

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.