Search results

Order by most recent / most popular / relevance

Results: 1-10 of 34

SAT interprets the capital gains provision in the China-Singapore treaty

Baker & McKenzie
-
China, Singapore
-
March 22 2013

The SAT issued SAT Bulletin 2012 No. 59 ("Bulletin 59"), effective upon issuance on 31 December 2012, to clarify how to apply the capital gains

Carry-over of VAT input credits in entire asset transfer of a going concern

Baker & McKenzie
-
China
-
March 22 2013

About two years ago, the SAT clarified that the entire or partial transfer of a going concern's assets is exempt from VAT4. Under the new SAT

The new EIT allocation rules for Chinese branches

Baker & McKenzie
-
China
-
March 22 2013

The SAT issued a new notice, Bulletin 2012 No. 57 ("Bulletin 57"), on 27 December 2012, to address the EIT local settlement and allocation issues

Recent anti-avoidance cases in China

Baker & McKenzie
-
China
-
March 22 2013

Quite a few anti-avoidance cases have recently been made public in major Chinese tax periodicals, such as China Taxation News. In our review of the

State Council announces further tax-related reforms

Baker & McKenzie
-
China
-
March 22 2013

The State Council issued Guo Fa 2013 No. 6 ("Notice 6") on 3 February 2013 to announce areas for further tax-related reform and development in the

What the UN manual really means for China?

Baker & McKenzie
-
China, Global
-
January 22 2013

The 34 member elite group of OECD nations has long set the gold standard for transfer pricing even in China. However, now the star of the UN, with

China Tax Monthly 2012 year-end summary

Baker & McKenzie
-
China
-
December 31 2012

In this year-end issue of the China Tax Monthly, we have brought together the regulations and cases we found to be most interesting and relevant in 2012

The State Administration of Taxation sets up new Administrative Review Committee

Baker & McKenzie
-
China
-
November 30 2012

The State Administration of Taxation (“SAT”) held a ceremony on 26 October 2012 for the establishment of the Administrative Review Committee (“ARC”

Individual income tax policy on dividend income from listed companies

Baker & McKenzie
-
China
-
November 30 2012

The MOF and the SAT issued Cai Shui 2012 No. 85 on 16 November 2012 to encourage long-term holding of listed company shares by individual investors

Trial preferential policy for enterprise income tax on limited partnership venture capital entities

Baker & McKenzie
-
China
-
November 30 2012

The Ministry of Finance (“MOF”) and the SAT jointly issued Cai Shui 2012 No. 67 (“Notice 67”) to provide preferential enterprise income tax treatment for legal persons who are partners in venture capital entities that are limited partnerships established in the Suzhou Industrial Park

next >

Search results

SAT interprets the capital gains provision in the China-Singapore treaty

Carry-over of VAT input credits in entire asset transfer of a going concern

The new EIT allocation rules for Chinese branches

Recent anti-avoidance cases in China

State Council announces further tax-related reforms

What the UN manual really means for China?

China Tax Monthly 2012 year-end summary

The State Administration of Taxation sets up new Administrative Review Committee

Individual income tax policy on dividend income from listed companies

Trial preferential policy for enterprise income tax on limited partnership venture capital entities

Current Search

Suggested Facets

Author

Jurisdiction

Workarea