157 results found

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).

The Individual Income Tax of the People's Republic of China ("IIT") was revised in 2018 paved significant changes IIT calculations.

Environmental protection tax is the 19th category of taxation in China.

The recent revisions to the Company Law of the People's Republic of China ("PRC"), which were formally approved on 29 December 2023 and will go into effect on 1 July 2024 ("New Company Law")...

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.

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

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&#

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...

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

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

Many companies looking at the Chinese market choose to establish a holding company or special purpose vehicle (SPV) to hold their Chinese investments.

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').

On June 16, 2015, China State Administration of Taxation ("SAT") promulgated the [2015] No. 45 Announcement on Standardizing the Administration of Cost Sharing Agreement.

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

In this article, Alvarez & Marsal (A&M) has communicated with the Enterprise Service Center of the People's Government of Hongqiao to understand its current investment environment.

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)...