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Results: 1-10 of 16

Staying safe from SAFE

  • White & Case LLP
  • -
  • China
  • -
  • March 3 2011

Euan Fergusson (London), Bian Jiang and Liu Tian (Beijing) consider the SAFE filing requirements and tax treatment of employee incentives in China

Implementation guidelines on foreign tax credit issued

  • White & Case LLP
  • -
  • China
  • -
  • September 9 2010

On December 25, 2009, the MOF and the SAT jointly released Caishui 2009 No. 125 (“Circular 125”) to provide the detailed foreign tax credit rules

Business tax exemption on offshore outsourcing services expanded

  • White & Case LLP
  • -
  • China
  • -
  • September 9 2010

On April 24, 2009, Caishui 2009 No. 63 (“Circular 63”)) was issued to provide a number of tax incentives from January 1, 2009 until December 31, 2013 to the qualified technologically-advanced service enterprises, including a reduction of enterprise income tax rate and an exemption of business tax, with respect to income derived from the qualified offshore outsourcing services

Supplemental rules to the comprehensive guidance on claiming the tax treaty benefits released

  • White & Case LLP
  • -
  • China
  • -
  • September 9 2010

On August 24, 2009, the SAT issued Guishuifa 2009 No. 124 (“Circular 124”) to provide a comprehensive guidance for nonresidents on claiming the tax treaty benefits

Scope of non-taxable international communication services under the business tax regime clarified

  • White & Case LLP
  • -
  • China
  • -
  • September 9 2010

On November 10, 2008, the State Council released Order No. 540 to amend the Business Tax Provisional Regulations (“BT Regulations”), which became effective on January 1, 2009

First indirect equity transfer case reported

  • White & Case LLP
  • -
  • China
  • -
  • July 12 2010

Since Guoshuihan 2009 No. 698 (“Circular 698”) was released by the State Administration of Taxation (“SAT”) on December 10, 2009, foreign investors and their tax advisors have demonstrated a considerable amount of uneasiness about the implementation process

Exchange of information article of the Hong Kong-Mainland China tax agreement updated

  • White & Case LLP
  • -
  • China, Hong Kong
  • -
  • July 12 2010

On May 27, 2010, China and Hong Kong signed a third protocol ("Protocol") to the comprehensive double taxation agreement ("DTA"

Withholding tax on China-sourced interest received by banks’ overseas branches clarified

  • White & Case LLP
  • -
  • China
  • -
  • July 12 2010

The treatment of interest is generally a key part of the tax treaties concluded by China with other countries

Administration of the withholding tax on dividends received by nonresident enterprises strengthened

  • White & Case LLP
  • -
  • China
  • -
  • June 7 2010

Nonresident enterprises have long invested in outstanding shares issued by Chinese listed companies, which are Chinese resident companies listed on domestic and overseas stock exchanges

New protocol to the China-Barbados Double Taxation Agreement concluded

  • White & Case LLP
  • -
  • Barbados, China
  • -
  • May 5 2010

The existing Double Taxation Agreement ("DTA") between China and Barbados, which entered into force on October 27, 2000, offers highly attractive treatment for tax residents of Barbados