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Results: 1-10 of 15

Top ten issues in preparing EB-5 sources of funds for Chinese investors

  • Greenberg Traurig LLP
  • -
  • China, Hong Kong
  • -
  • January 3 2013

Currency Restrictions: Chinese currency laws generally restrict its citizens' exchanges for U.S. dollars to $50,000 per person per year. This makes it

Upcoming supplementary rules for Notice 698

  • Baker & McKenzie
  • -
  • China, Hong Kong
  • -
  • September 28 2012

In June 2012, officials from the State Administration of Taxation (“SAT”) announced during a tax seminar hosted by the Hong Kong Internal Revenue Department that the SAT will issue supplementary regulations to clarify the indirect transfer rules under Notice 698

Guangzhou local guidance on taxation of Hong Kong and Macau residents working in China

  • Baker & McKenzie
  • -
  • China, Hong Kong, Macau
  • -
  • September 28 2012

In the JuneJuly 2012 issue of our China Tax Monthly, we discussed SAT Bulletin 2012 No. 16 (“Bulletin 16”), which provides preferential tax treatment to Hong Kong and Macau residents working in China

Regulations regarding Shenzhen Qianhai Zone and the treatment under CEPA

  • Squire Sanders
  • -
  • China, Hong Kong
  • -
  • September 10 2012

New cooperation zone to strengthen collaboration between Hong Kong, Shenzhen and the Pearl River Delta

Selected international tax & legal consequences

  • Baker & McKenzie
  • -
  • Argentina, Australia, Austria, Belgium, Brazil, Canada, Chile, China, Colombia, Czech Republic, Denmark, Finland, France, Germany, Hong Kong, Hungary, India, Indonesia, Ireland, Israel, Italy, Japan, Malaysia, Mexico, Netherlands, New Zealand, Norway, Philippines, Poland, Portugal, Singapore, Slovakia, South Africa, South Korea, Spain, Sweden, Switzerland, Taiwan, Thailand, United Kingdom
  • -
  • August 10 2012

The August 2012 issue includes a summary of selected international legal and tax consequences for employee stock options, employee stock purchase rights, and employee restricted stock and restricted stock units in nearly 40 countries

Taxation of Hong Kong Macau residents working in China

  • Baker & McKenzie
  • -
  • China, Hong Kong, Macau
  • -
  • July 31 2012

In May, the SAT issued SAT Bulletin 2012 No. 16 (“Bulletin 16”) to provide preferential tax treatment to Hong Kong and Macau residents working in China

Preferential tax treatment for Hong KongMacau residents working in China

  • Baker & McKenzie
  • -
  • China, Hong Kong, Macau
  • -
  • July 11 2012

A State Administration of Taxation ("SAT") notice allows for preferential individual income tax ("IIT") treatment for Hong Kong and Macau residents working in China

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

H-share dividends and PRC individual income tax

  • Paul, Weiss, Rifkind, Wharton & Garrison LLP
  • -
  • China, Hong Kong
  • -
  • November 4 2011

On July 4, 2011, the Hong Kong Inland Revenue Department (“IRD”) issued a press release announcing that it has received a reply (the “Reply”) from the PRC State Administration of Taxation (“SAT”) to IRD’s question on PRC withholding tax in relation to dividends distributed by PRC companies listed in Hong Kong (“H Share Companies”) to Hong Kong and other overseas individual investors

Individual Income Tax on the income received upon withdrawal from investment

  • Baker & McKenzie
  • -
  • China, Hong Kong
  • -
  • September 28 2011

Various types of income derived by individual investors due to withdrawal from investments, joint projects or other activities should all be recognized as “income from transfer of property” and are subject to Individual Income Tax

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