The China State Council has approved three special areas to promote economic cooperation between the Chinese Mainland and Hong Kong, Macau, and Taiwan.

China's VAT reform is likely to further strengthen the country's position in the world economy.

Since the last update, quite a few tax regulations in China have been updated due to changes in government policy.

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

Since the last update, a number of tax regulations in China have been updated due to changes in government policy.

This extension of tax benefits is good news and encouraging for expatriates and foreign businesses in China.

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

Multinational enterprises (MNEs) operating in China need to be aware of the significant practical challenges embedded in Chinese transfer pricing adjustment scenarios.

The Interpretation of the Agreement between the Government of the PRC and the Government of the Republic of Singapore for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and the Protocol of the Agreement was promulgated by the State Administration of Taxation on 1 September 2010 ("Circular 75"). Although merely an interpretation of the PRC-Singapore tax treaty, it applies to all similar double tax treaty provisions and supersedes all previou

不列颠哥伦比亚省已宣布，...

Glenn DeSouza, transfer pricing leader in Dentons' Shanghai office, examines China's transfer pricing regime as outlined in three bulletins, the most recent of which was issued in March.

The State Administration of Taxation released Shuizonghan [2013] No. 165 to further clarify the beneficiary ownership rules with respect to dividends.

Beneficial ownership is an important concept in international tax law and especially for the application of double taxation agreements.

China has introduced a comprehensive Individual Income Tax regime for offshore trusts, imposing a 20% flat tax on settlors and beneficiaries with Chinese connections. With a 90-day transition window now in effect, affected individuals must urgently assess their disclosure obligations and consider whether existing trust structures remain viable under the new rules.

The Ministry of Finance and the State Administration of Taxation introduced a pilot program in Shanghai to replace business tax on transportation services and 'modern' services.

On 10 December 2009, the State Administration of Taxation issued a circular on strengthening enterprise income tax ("EIT") administration on gains from equity transfers by foreign non-resi¬dent enterprises ("Circular 698").

WTS showcased some practical means for the management personnel or controllers to identify and manage tax risks in these areas.

这些对关键税务的解答将有助于您更有效地管理您的跨境业务。

Micro and small enterprises should properly calculate and report the required data to ensure the preferential CIT rate.

At the recent opening of the Chinese National People's Congress, Prime Minister Li Keqiang announced that business tax would be replaced by VAT across all insurance sector industries by May 2016.