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Results: 1-10 of 370

The Netherlands concludes new tax treaty with the People's Republic of China

  • Stibbe
  • -
  • China, Netherlands
  • -
  • June 7 2013

The modern new tax treaty with the People's Republic of China will significantly improve the position of investors, in particular with respect to

China SAT releases bulletin on CIT treatment of non-resident enterprises' secondment arrangement

  • Sheppard Mullin Richter & Hampton LLP
  • -
  • China
  • -
  • June 3 2013

China's State Administration of Taxation ("SAT") released Bulletin 2013 No. 19, "Announcement on Issues Concerning Levying Corporate Income Tax on

Notice on the issue of income tax exemptions on the interest from local government bonds

  • Cuatrecasas Gonçalves Pereira
  • -
  • China
  • -
  • May 31 2013

The Notice specifies that enterprises and individuals are exempt from income tax on interest on local government bonds issued from 2012 onwards. These

Notice on the release of the individual income tax declaration form

  • Cuatrecasas Gonçalves Pereira
  • -
  • China
  • -
  • May 31 2013

The Notice releases the revised individual income tax declaration form and its explanatory notes, effective from August 1, 2013. The Notice of the

Announcement on issues relating to collection of enterprise income tax on non-resident enterprises dispatching personnel to provide labor services in China

  • Cuatrecasas Gonçalves Pereira
  • -
  • China
  • -
  • May 31 2013

According to the Announcement, if non-resident enterprises (the "dispatching enterprises") dispatching personnel to provide labor services in China

China clarifies when cross-border secondments give rise to taxable establishments

  • Herbert Smith Freehills LLP
  • -
  • China
  • -
  • May 31 2013

New rules regarding seconded personnel and taxable establishments in China will be effective from 1 June 2013. We recommend that non-resident

Announcement on issues relating to value added tax on sales of food for off-site consumption by taxpayers in the hotel industry and catering industry

  • Cuatrecasas Gonçalves Pereira
  • -
  • China
  • -
  • May 31 2013

According to the Announcement, sales of food for off-site consumption by taxpayers in the hotel industry and catering industry are VAT taxable

New double tax convention between China and the Netherlands

  • Baker & McKenzie
  • -
  • China, Netherlands
  • -
  • May 31 2013

On 31 May 2013 the People's Republic of China ("China") and the Netherlands have signed a new tax convention ("the new Convention") that will replace

Circular of Ministry of Finance and the state administration of taxation on tax policies in the nationwide pilot collection of value added tax in lieu of business tax in the transportation industry and certain modern services industries

  • Cuatrecasas Gonçalves Pereira
  • -
  • China
  • -
  • May 31 2013

After the Executive Meeting of the State Council, the Circular is published officially for the purpose of further expanding the scope of pilot cities

China tax regulation update

  • CMS, China
  • -
  • China
  • -
  • May 23 2013

Update on the latest developments in Chinese Tax Law. Click here to see table