Asia Pacific Tax Notes 2013 Asian Tax and Advisory Webcast Series

China Tax/Business News Flash 

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The China Tax and Business News Flash is issued by our National Tax Policy Services Team.  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, 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.

2014

 
   
 
     
Apr 2014 Issue 6
   
The Central Government finally nailed down the CIT Incentive Catalogues for Hengqin, Qianhai and Pingtan
                       
Mar 2014 Issue 5
   
Increased compliance burdens for multinationals? OECD releases discussion draft on transfer pricing documentation and country-by-country reporting
                       
Feb 2014 Issue 4
   
Simplified application approval of Chinese Tax Resident Enterprise - opportunity or challenge?
                       
Feb 2014 Issue 3
   
What you should know about the new Customs valuation rules
                       
Jan 2014 Issue 2
   
New tax treaty between China and France brings benefits and challenges
                       
Jan 2014 Issue 1
   
China’s amended Company Law facilitating more business
                       

2013

 
   
 
     
Dec 2013 Issue 33
   
Welcome changes in the B2V Pilot Programme to benefit industries
                       
Dec 2013 Issue 32
   
Enjoying tax deferral treatment for intra-group restructuring - easier or more difficult?
                       
Dec 2013 Issue 31
   
New tax deferral treatment for Chinese Enterprise Annuity
                       
Dec 2013 Issue 30
   
Chinese TRE concept - a new way to impose China tax on offshore indirect equity transfer
                       
Dec 2013 Issue 29
   
Greenlight granted on the long-awaited China-UK Tax Treaty
                       
Nov 2013 Issue 28
   
China’s top leadership reaffirms the taxation reform blueprint
                       
Oct 2013 Issue 27
   
New guidelines make treaty-related dispute resolutions more efficient
                       
Oct 2013 Issue 26
   
New horizon for doing business in Shanghai (II) – launch of the Pilot Free Trade Zone
                       
Oct 2013 Issue 25
   
Easier to substantiate Hong Kong tax resident status under the HK-Mainland CDTA
                       
Sep 2013 Issue 24
   
Clearer picture of VAT exemption on cross-border services under the B2V regime
                       
Aug 2013 Issue 23
   
A new page for the foreign exchange administration for service trade
                       
Aug 2013 Issue 22
   
China takes a big step towards international co-operation on tax administration
                       
Aug 2013 Issue 21
   
Shanghai Free Trade Pilot Zone - New horizon for doing business
                       
Aug 2013 Issue 20
   
China: Tightened enforcement and control over visa rules for foreigners
                       
Jul 2013 Issue 19
   
Consolidation for the future: new regulations for the nationwide implementation of the B2V Pilot Programme
                       
Jul 2013 Issue 18
   
Does simplified tax clearance for remittance mean relaxation in handling tax matters?
                       
Jul 2013 Issue 17
   
OECD takes action on BEPS; are you ready?
                       
Jul 2013 Issue 16
   
The New China-Netherlands Tax Treaty: A breakthrough in the treatment for capital gains beneficial to investors
                       
May 2013 Issue 15
   
The first time the SAT publicised its official reply on offshore indirect equity transfer
                       
May 2013 Issue 14
   
Tax incentives for advanced technology service industries extended to 2018
                       
May 2013 Issue 13
   
Easier access to tax treaty benefits for Hong Kong companies receiving dividends from China
                       
May 2013 Issue 12
   
"Secondment" or "service" – the SAT of China gives its answer
                       
May 2013 Issue 11
   
Get ready for the nationwide implementation of the B2V Pilot Programme
                       
Apr 2013 Issue 10
   
New application forms for Hong Kong tax resident certificate - Any impact on the claiming of treaty benefits from the Mainland?
                       
Apr 2013 Issue 9
   
Software enterprises face new challenges in securing tax incentives
                       
Mar 2013 Issue 8
   
Is it the time to consider investing in Qianhai and/or Hengqin?
                       
Mar 2013 Issue 7
   
Withholding Income Tax treatment of Non-TREs’ passive income under the B2V Pilot Programme
                       
Mar 2013 Issue 6
   
China’s tax revenue from non-tax resident enterprises maintain growth in adversity
                       
Feb 2013 Issue 5
   
China individual income tax rebate in Hengqin Island for Hong Kong and Macao residents
                       
Feb 2013 Issue 4
   
Framework for consolidated VAT filing under the B2V pilot program
                       
Jan 2013 Issue 3
   
Recent developments in Qianhai - Green light to cross-border RMB lending and further guidelines for IIT rebate
                       
Jan 2013 Issue 2
   
Clarification of China's positions on treaty treatments for capital gains
                       
Jan 2013 Issue 1
   
SAT's favourable clarification on the treatment of input VAT balance in an asset restructuring transaction
                       

2012

 
   
 
     
Nov 2012 Issue 28
   
New regulatory breakthrough for foreign investment using equity of Chinese company
                       
Nov 2012 Issue 27
   
3-tier individual income tax system for dividend: Initiative to encourage long-term investment
                       
Nov 2012 Issue 26
   
New challenges to enterprises with headquarters and branches across provinces on filing corporate income tax return
                       
Sep 2012 Issue 23
   
Tightened enforcement and opportunities for foreign nationals - China’s new Exit-Entry Administration Law
                       
Aug 2012 Issue 22
   
Fair value under spotlight like never before for China tax purposes
                       
Aug 2012 Issue 21
   
Further roll-out of the Value Added Tax Transformation Pilot Program
                       
Jul 2012 Issue 20
   
Qianhai - Another attractive location in Southern China for foreign investment
                       
Jul 2012 Issue 19
   
Additional policies relating to the Value Added Tax Transformation Pilot Program
                       
Jul 2012 Issue 18
   
One step further on the assessment of "Beneficial Ownership" status
                       
Jul 2012 Issue 17
   
Relaxed tax deduction rules for the selected industries extended
                       
Jul 2012 Issue 16
   
Roadmap of China's international taxation policies for the 12th Five-year Plan period
                       
Jul 2012 Issue 15
   
The SAT's next move for beneficial ownership and indirect equity transfer
                       
Jun 2012 Issue 14
   
Long-awaited clarification on corporate income tax treatment on equity incentive plans
                       
May 2012 Issue 13
   
More lenient treatments for certain corporate income tax deduction issues
                       
May 2012 Issue 12
   
A good news to eliminate double taxation in China for Hong Kong (and Macao) tax resident employees
                       
May 2012 Issue 11
   
Long-awaited clarifications on the implementation of the corporate income tax preferential policies for China's western region
                       
Apr 2012 Issue 10
   
Detailed implementation rules on the application of the "Exempt, Credit and Refund" method to the export of zero-rated Pilot Services under the Value Added Tax Transformation Pilot Program
                       
Apr 2012 Issue 9
   
More clarity for taxpayers to manage compliance risks: Launch of the "Working Guidelines on Replies to Specific Tax Matters"
                       
Mar 2012 Issue 8
   
Tightening forex control on overseas equity incentive plans
                       
Mar 2012 Issue 7
   
Collection and administration of individual income tax on income derived from transfer of restricted stocks by individuals
                       
Mar 2012 Issue 6
   
Driving forces behind China's all-time-high record on tax revenue collected from non-tax resident enterprises
                       
Feb 2012 Issue 5
   
Chinese value added tax and business tax relief on assets restructuring transactions
                       
Feb 2012 Issue 4
   
What to learn from the Vodafone case for China tax
                       
Jan 2012 Issue 3
   
Latest updates on enforcement and collection of social security contributions for foreigners working in China
                       
Jan 2012 Issue 2
   
Further clarifications on RMB reinvestments by Chinese holding companies
                     
Jan 2012 Issue 1
   
Clarification of the value added tax treatment for export of services under the indirect tax reform Pilot Program in Shanghai
                     

2011

 
   
 
     
Nov 2011 Issue 29
   
Implementation measures for the Pilot Program of the indirect tax reform in Shanghai
                     
Oct 2011 Issue 28
   
Pilot Program of the indirect tax reform is ready
                     
Oct 2011 Issue 27
   
Foreign employees required to make social security contributions in China
                            
Sep 2011 Issue 26
   
Innovative tax and customs policies introduced to Hengqin Island in the Pearl River Delta
                            
Sep 2011 Issue 25
   
New breakthroughs in the foreign tax credit mechanism in China
                            
Sep 2011 Issue 24
   
Tax controversy solution - Taxation administrative reconsideration and administrative litigation
                            
Sep 2011 Issue 23
   
Cross-border RMB capital account relaxed - the first regulatory development following Vice Premier's recent speech in Hong Kong
                            
Aug 2011 Issue 22
   
Trick or treat? - Release of the "Administrative Measures for Overseas Registered Chinese-capital Controlled Tax Resident Enterprises (Trial)"
                          
Aug 2011 Issue 21
   
China eyes tax on disposing business by individuals
                       
Aug 2011 Issue 20
   
Impact of OECD's discussion draft on beneficial ownership to China's stance
                     
Aug 2011 Issue 19
   
New direction of taxation service and administration for large businesses
                     
Aug 2011 Issue 18
   
Go west - New round of fiscal incentives for China's western region
                     
Aug 2011 Issue 17
   
Potential tax implications on Chinese holding companies by a new requirement of the State Administration of Foreign Exchange
                     
Jul 2011 Issue 16
   
Where China's indirect tax reform stand
                     
Jul 2011 Issue 15
   
Amended China individual income tax law taking effect on 1 September 2011
                     
Jul 2011 Issue 14
   
China and UK entered into a new double taxation agreement
                   

Publications prior to Jul 2011 have been archived.