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Results: 1-10 of 11

Distribution in China legal issues, Part II. Distribution system design

  • McDermott Will & Emery
  • -
  • China
  • -
  • February 21 2013

Any applicable taxes will be assessed against the party legally responsible for paying the tax concerned; that party may be either the supplier or

Shenyang non-resident enterprise indirect transfer case

  • Baker & McKenzie
  • -
  • China
  • -
  • September 28 2012

An interesting indirect transfer case (“Shenyang Case”) was recently reported in Tax Planning, one of the official journals of the SAT

Recent developments for the fourth quarter 2011

  • Baker & McKenzie
  • -
  • Canada, China, Denmark, European Union, France, Germany, Ireland, Italy, Japan, Netherlands, Switzerland, United Kingdom, USA
  • -
  • March 15 2012

The end of the year and beginning of a new year is always a busy time for us, as it is for most of our clients

Details of 2012 annual inspection of foreign-invested enterprises announced

  • Sheppard Mullin Richter & Hampton LLP
  • -
  • China, USA
  • -
  • 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”

General Counsel Update

  • Herbert Smith Freehills LLP
  • -
  • China, European Union, Hong Kong, Indonesia, Singapore, United Kingdom
  • -
  • December 7 2011

This is the twenty-seventh in our series of General Counsel Updates which aim to summarise major developments in key areas

Recent developments for the first quarter 2011

  • Baker & McKenzie
  • -
  • Australia, China, Costa Rica, France, India, Ireland, Israel, Malaysia, Mexico, Morocco, Russia, Slovakia, Spain, United Kingdom, USA
  • -
  • May 10 2011

This letter is from the Global Equity Services ("GES") group in San Francisco, Chicago and New York

Ireland - a conduit for investment into China

  • Mason Hayes & Curran
  • -
  • China, Ireland
  • -
  • March 11 2011

Ireland has a very beneficial tax treaty with China, and when taken in addition to Ireland's favourable holding company tax regime it provides significant opportunities for investment into China via Ireland and from China into Ireland

Guide to doing business in the PRC

  • Mayer Brown LLP
  • -
  • China
  • -
  • May 17 2010

In recent years the People's Republic of China (PRC) has undergone significant change

China may tax indirect transfer of shares in Chinese companies

  • Jones Day
  • -
  • China
  • -
  • December 30 2009

On December 10, 2009, the State Administration of Taxation issued the Notice on Strengthening the Administration of Corporate Income Tax Concerning Equity Transfer for Nonresident Enterprises, Guo Shui Han 2009 No. 698 (the "Notice"

Circular addresses issues concerning income tax of partners in partnership enterprises

  • Hogan Lovells
  • -
  • China
  • -
  • March 4 2009

On December 23, 2008, the Ministry of Finance (MOF) and the State Administration of Taxation (SAT) jointly issued the Circular on Issues Concerning Income Tax of Partners in Partnership Enterprises (Caishui 2008 No. 159, Circular 159) to address the unified tax treatment of partnership enterprises

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