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Chinese Tax Regulation Update - March 2021

China - April 2 2021 Expiration date of preferential tax policies provided by 16 circulars (i.e. The VAT exemption on interest income obtained by financial institutions…

Chinese Tax Regulation Update - January & February 2021

China - March 9 2021 The Circular clarifies the "zero tariff" policy on transportation tools and yachts in the Hainan Free Trade Port ("FTP"). The key points that are…

Chinese Tax Regulation Update - December 2020

China - January 6 2021 This Announcement simplifies the withholding and monthly prepayment of PRC tax resident individuals' IIT by allowing the individuals to deduct the…

Chinese Tax Regulation Update - November 2020

China - December 2 2020 Announcement [2020] No. 42 jointly released by the Ministry of Finance (“MOF”), the State Administration of Taxation (“SAT”) and the General…

CMS, China Guide on Restructuring

China - November 27 2020 COVID-19 has considerable impact on companies and businesses worldwide, including foreign-invested enterprises ("FIEs") in the People's Republic of…

Dr. Ulrike Glueck, Jeanette Yu.