China Tax/Business News Flash

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The China Tax and Business News Flash is issued by our Tax Knowledge Management Centre. We are a team of experienced professionals dedicated to monitor, study and analyse the existing and evolving policies in taxation and other business regulations in China, Hong Kong and Singapore, with the aim to support our professionals in the course of their provision of quality professional services to businesses and to maintain our thought-leadership by sharing knowledge with the relevant tax and other regulatory authorities, academies, business communities, professionals, as well as any party who is interested in our professional knowledge.

Aug 2010	Issue 15	Unveiling of long-awaited corporate income tax administrative measures for corporate restructuring
Aug 2010	Issue 14	"Down-to-earth" rules for large business tax administration in Shenzhen, China
Aug 2010	Issue 13	ECFA - New milestone of cross-strait economic cooperation among Mainland China, Taiwan and Hong Kong
Jul 2010	Issue 12	Implementation guideline on foreign tax credit of enterprises - the new starting point of China's foreign tax credit mechanism
Jul 2010	Issue 11	Further clarification or more confusion on transitional corporate income tax treatments for new / high technology enterprises?
Jul 2010	Issue 10	Dialogue with the SAT for anti-tax avoidance administration plan for 2010 and beyond
Jun 2010	Issue 9	China's anti-tax avoidance effort against overseas indirect equity transfers swings into action
Jun 2010	Issue 8	High-income earners targeted for stricter Chinese individual income tax administration
Mar 2010	Issue 7	The way forward for foreign company representative offices in China - Analysis from business regulatory perspective
Mar 2010	Issue 6	Trend of China's international tax agreements
Mar 2010	Issue 5	New landscape of taxation rules for representative offices of foreign enterprises in China
Mar 2010	Issue 4	Changes to tax rules for foreign companies deriving income through establishments in China
Feb 2010	Issue 3	Timely clarification on tax treatments of technology-transfer-related services
Feb 2010	Issue 2	Clarifications on China individual income tax treatment of contributions made to enterprise annuity plans
Jan 2010	Issue 1	New chapter of China's foreign tax credit mechanism
Dec 2009	Issue 28	Clarification of various China tax issues on equity transfers by non-China tax residents
Dec 2009	Issue 27	Overseas indirect equity transfer by non-China tax residents under scrutiny
Dec 2009	Issue 26	New form of investment for foreign investors - Foreign-invested partnership
Dec 2009	Issue 25	Tightened tax administration affecting expatriate employees in Guangzhou
Nov 2009	Issue 24	Clearer guidance for determination of "beneficial ownership" in claiming tax treaty benefits for passive income
Sep 2009	Issue 23	Treaty resident individuals having clearer rules for claiming benefits under double tax treaties
Sep 2009	Issue 22	Clearer rules for royalties under double tax treaties
Sep 2009	Issue 21	Clarifications on individual income tax treatments of employee share appreciation rights and restricted shares plans
Sep 2009	Issue 20	Treaty residents having clearer rules for claiming benefits under double tax treaties in China
Sep 2009	Issue 19	Pilot Renminbi Trade Settlement Scheme - Breakthrough development and potential impact on doing business with China
Sep 2009	Issue 18	New rules clarifying certain individual income tax treatments
Aug 2009	Issue 17	Secondment arrangement vs permanent establishment in China
Jun 2009	Issue 16	Special tax treatments for mergers and spin-off transactions
Jun 2009	Issue 15	Special tax treatments for equity and assets acquisitions
May 2009	Issue 14	Unveiling of detailed rules on China tax resident status for Chinese-capital / controlled foreign companies
May 2009	Issue 13	Observation on China's thin capitalisation rules for banks operating in China
May 2009	Issue 12	Enhancing tax risk management function of large businesses enterprises
May 2009	Issue 11	Promulgation of China's new tax implementation rules for corporate restructuring
Apr 2009	Issue 10	Getting ready for the new tax implementation rules for corporate restructuring
Apr 2009	Issue 9	Useful clarification on transfer pricing measures
Mar 2009	Issue 8	New challenges to China tax avoidance by way of special purpose vehicles
Mar 2009	Issue 7	Treaty benefit for dividends tightened
Mar 2009	Issue 6	Tighter tax collection measures on passive income of foreign enterprises from China
Mar 2009	Issue 5	Super-deduction of research and development expenses honoured
Mar 2009	Issue 4	China tax for foreign corporate investors investing in the stock of Chinese listed companies
Feb 2009	Issue 3	Preferential individual income tax treatment: beyond share options
Jan 2009	Issue 2	Value-added tax transformation in action
Jan 2009	Issue 1	Unveiling of long-awaited Special Tax Adjustments Implementation Measures
Dec 2008	Issue 19	The expected and unexpected in the Amended Detailed Implementation Rules of Chinese turnover tax regulations
Dec 2008	Issue 18	What's new in the "Annual Related-party Transactions Report"
Dec 2008	Issue 17	Fine-tuning of provisional turnover tax regulations
Nov 2008	Issue 16	New look of Annual Corporate Income Tax Return Package
Nov 2008	Issue 15	A heads-up of upcoming transfer pricing documentation requirements and disclosure forms
Nov 2008	Issue 14	New direction of foreign exchange policy of China
Nov 2008	Issue 13	Value added tax ("VAT") reform in time of financial crisis

Publications prior to Nov 2008 have been archived.