View this page in: 简体中文版 Jun 2009, Issue 15Special tax treatments for equity and assets acquisitions Welcome to our News Flash series featuring the newly promulgated tax rules for corporate restructuring ("Restructuring Tax Rules") under the Notice entitled "Several Questions about Corporate Income Tax Treatments for Corporate Restructuring" - Caishui [2009] No. 59, ("Circular 59") promulgated by the Ministry of Finance ("MOF") and State Administration of Taxation ("SAT") on 30 April 2009.
The salient points, key features and our observations of the Restructuring Tax Rules in general have been covered in our News Flash Issue 11, May 2009.
In this Issue, we will discuss the tax treatments and share our insights specific to two types of corporate restructuring, namely equity acquisition and assets acquisition, under the Restructuring Tax Rules.
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