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Details of 2012 annual inspection of foreign-invested enterprises announced

Sheppard Mullin Richter & Hampton LLP
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China, USA
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March 14 2012

The Ministry of Commerce, Ministry of Finance, General Taxation Administration Bureau, State Administration for Industry and Commerce, National Bureau of Statistics and State Administration of Foreign Exchange have recently released the “Notice on Implementing the Joint Annual Inspection of Foreign-Invested Enterprises in 2012”

China clarifies and expands reporting obligations of foreign enterprises on indirect equity transfers

Sheppard Mullin Richter & Hampton LLP
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China
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June 21 2011

On March 28, 2011, China’s State Administration of Taxation (“SAT”) issued Announcement No. 24 regarding Several Problems of Regulation on Income Tax of Non-resident Enterprises (the “Announcement”), effective beginning April 1, 2011

China ends an era of special tax treatments for foreign companies and individuals

Sheppard Mullin Richter & Hampton LLP
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China
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December 15 2010

Beginning December 1, 2010, foreign-invested enterprises, foreign enterprises, and foreign individuals are now required to pay the city maintenance and construction tax as well as the education surcharge, from which these entities and individuals were formerly exempt

Four departments jointly clarify tax rules for purchase of equipment by R&D centers

Sheppard Mullin Richter & Hampton LLP
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China
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April 16 2010

On March 22, 2010, the Ministry of Commerce, State Administration of Taxation, General Admission of Customs and the Ministry of Finance jointly issued a circular (Shangzifa 2010 No. 93, "Circular 93") to clarify procedures for the examination and approval of tax exemptions and refunds for purchase of equipment in China made by foreign-invested R&D centers

China issues new rules for non-resident enterprise income tax

Sheppard Mullin Richter & Hampton LLP
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China
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March 23 2010

On February 20, 2010, the State Administration of Tax (the "SAT") issued "Measures on the Administration of Approval and Collection of Non-resident Enterprise Income Tax" (the "Measures"

China M&A tax issues - installment 3: mergers and special purpose vehicles

Sheppard Mullin Richter & Hampton LLP
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China
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March 18 2010

A merger involves two or more enterprises forming a single legal entity (either existing or new) through combining their assets and liabilities

China issues new tax rules for representative offices of foreign enterprises

Sheppard Mullin Richter & Hampton LLP
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China
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March 11 2010

On February 20, 2010, China's State Administration of Taxation (the "SAT") issued a Notice On Interim Measures For Tax Administration Of Representative Offices Of Foreign Enterprises

China's State Administration of Tax clarifies treaty treatment for technical know-how

Sheppard Mullin Richter & Hampton LLP
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China
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March 5 2010

On January 26, 2010, the State Administration of Tax (the "SAT") issued another Notice on Issues Concerning Implementing Royalty Clauses in Tax Treaties (Guishuifa 2010 46, also referred to as "Circular 46"), further clarifying treaty treatment for technical know-how

China M&A tax issues - installment 2: ordinary versus special reorganizations in share deals and asset deals

Sheppard Mullin Richter & Hampton LLP
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China
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March 4 2010

One of the two typical methods in which foreign investors can acquire a domestic Chinese company is through a share deal, which involves buying the shares or equity in the target company

China M&A tax issues - installment I: changes in tax rules

Sheppard Mullin Richter & Hampton LLP
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China
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February 26 2010

China's new tax law went into effect in January of 2008

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