The Macau Special Administrative Region of the People's Republic of China ("Macau SAR") government officially issued the "Implementation Rules for Transfer Pricing" (Administrative Regulation No. 11/2025)...

With the implementation of the "PRC Enterprise Income Tax Law" and "Regulations of Implementation of the PRC Enterprise Income Tax Law" the income tax regimes for domestic enterprises and foreign-invested enterprises are unified with a flat tax rate of 25%.

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...

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.

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.

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.

最低限度"豁免（De Minimis Exemption）是指根据美国相关法规，允许价值较低的货物在进口时免征关税及其他税费的政策。具体而言，符合条件的货物如果由一

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's tax authority issued a new rule (Announcement 37) to clarify a number of issues concerning withholding tax (WHT) related to dividends and asset sale (including share transfer).

Given the global credit crunch and concerns regarding demand for China’s exports, the government recently announced an RMB4 trillion (US$585 billion) domestic infrastructure spending package designed to stabilize China’s economic growth rate.

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.

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 ...

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

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

2019年1月1日修改后的《中华人民共和国个人所得税法》生效，对居民个人的所得采用部分综合征收政策，并同时修改对居民个人取得的全年一次ঝ

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.

On 17 September, 2015, China State Administration of Taxation (SAT) released the Discussion Draft for the Implementation Measures for Special Tax Adjustments ("Discussion Draft")...

VAT is a turnover tax levied on all units and individuals engaged in the sale of goods, the provision of processing, repair and replacement services and the importation of goods to the PRC.

时近盛夏，高温天气劳动保护又成为职工、企业、政府部门以及社会各界关注的热点话题。本文将结合国家相关法律规定，对职工高温天气劳