The Chinese State Council Standing Committee, the State Administration of Taxation issued Announcement [2021] No. 6, which took effect on April 1, 2021 and modifies regulations related to penalties for first-time violations ...

Today's globalised economy enables companies to provide services across the world. Cross-border business to business (B2B) often takes place via email or other digital communications, such as Skype, WeChat or other messaging and talk platforms.

China has enhanced its foreign investment incentives by introducing a tax credit mechanism alongside the existing tax deferral framework.

On February 3, 2015, SAT issued a new regulation, Bulletin [2015] No.7 ("Bulletin 7"), which became effective on the same day.

China's new withholding tax deferral scheme provides tax breaks for foreign companies if they directly reinvest the dividends into industries promoted by the Chinese government.

On 28 March 2014, China and Germany entered into a new double taxation agreement (DTA) and protocol (together referred to as 'the new DTA').

China's aspirations for its aircraft finance sector are as lofty as its potential, as it bids to transform a young and fast-growing domestic industry into a world-beating one.

Welcome to the Asia Tax Bulletin, winter 2021/22 edition. I would like to make a special note about the recent ‘Grey-listing' of Hong Kong and Malaysia by the European Union (EU)...

FATCA will strengthen the taxation of offshore investment (such as offshore financial assets & accounts) by US persons.

Below is a brief summary and discussion of the application of Announcement 7, which applies to indirect transfers of PRC entities or properties by offshore investors.

To help foreign investors and taxpayers understand how China computes individual income tax, China Briefing offers a guide outlining how to calculate and withhold IIT for both resident and non-resident individuals.

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

For multinational corporations operating in China, repatriating cash from their subsidiaries has always been an important but challenging issue.

在中国营运的企业必须了解哪些类型的员工会受个人所得税改革的影响，以确保个人所得税年度汇算清缴工作有序开展。

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

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

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.

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).

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.