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The latest interpretation of the Technical Service Fees article under relevant Double Tax Treaties concluded by China
- Landwell
- -
- China, India, Pakistan, United Kingdom
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- May 20 2011
There are a few Double Tax Treaties ("DTTs") concluded by China, namely the DTTs with UK, India and Pakistan (referred as "relevant DTTs" hereafter), which include a specific article on Technical Service Fees
Clarification of corporate income tax treatment of certain passive income and equity transfers by non-tax resident enterprises
- Landwell
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- China
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- May 20 2011
On March 29, 2011, the State Administration of Taxation ("SAT") issued a circular (Public Notice 2011 No.24) to clarify the taxation of certain income (mainly passive income) derived in China by non-tax resident enterprises (“Non-TREs”), including accrued payments due to Non-TREs, guarantee fees, capital gains from the transfer of land use rights in China, rental from financial leases or leases of immovable property in China, dividends and profit distributions, etc
Tax information exchange agreements between China and Bahamas came into effect
- Landwell
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- Bahamas, China
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- May 20 2011
The captioned tax information exchange agreement (TIEA) which was concluded on December 1, 2009 became effective on August 28, 2010 and entered into force on January 1, 2011
Increasing challenge by the Chinese tax authorities on internal group restructuring effected at cost
- Landwell
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- China
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- April 27 2011
China's corporate income tax ( CIT ) regime effective from January 1, 2008 explicitly requires corporate restructuring transactions to be effected at fair value so that any gain or loss shall be recognised for tax purpose at the time when the transaction takes place
Double tax treaties
- Landwell
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- China, Nepal, Turkmenistan
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- April 27 2011
This Double Tax Treaty ( DTT ) and its protocol, concluded on May 14, 2001, entered into force on December 31, 2010 and are effective in relation to income derived in and after the tax year starting from January 1, 2011
Protocol signed amending the DTA between China and Latvia
- Landwell
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- China, Latvia
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- November 22 2011
A protocol amending the Agreement between the Government of the Public Latvia and the Government of the People’s Republic of China for the Avoidance of Double Taxation (DTA) and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital was concluded on August 24, 2011 and will enter into force after the completion of ratifi cation and notifi cation by both countries
Preferential tax policies for China’s Western Region
- Landwell
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- China
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- October 17 2011
One of the attractive tax incentives in China is a reduced corporate income tax of 15 for qualified enterprises in encouraged industries incorporated in designated Western Regions, as opposed to the standard CIT rate of 25
Release of the “administrative measures for overseas registered Chinese-capital controlled Tax Resident Enterprises (Trial)”
- Landwell
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- China
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- October 17 2011
The new PRC Corporate Income Tax Law which took effect from January 1, 2008 introduced the concept of Tax Resident Enterprise
Current Search
- Workarea - Corporate Tax
- Author - Renaud Jouffroy
- Jurisdiction - China