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Hong Kong: ground-breaking transfer pricing legislation - key features

Hong Kong, OECD - January 24 2018 The Hong Kong Government has gazetted an unprecedented tax legislative amendment - the Inland Revenue (Amendment) (No.6) Bill (Amendment Bill), on…

Shan Yu.

China begins Environment Protection Tax collection: key takeaways

China - March 19 2018 China's Environment Protection Tax Law (EPT Law) is now in effect, and China will soon be collecting the Environment Protection Tax (EPT). The first…

China defers 10 percent withholding tax on dividend income reinvested into Encouraged Industries

China - January 3 2018 Prior to 2008, foreign investors were generally exempt from withholding income tax on dividend income derived from their investment in China under the…

Shan Yu.

China increases taxes on cross-border e-commerce retail import

China - April 7 2016 On 24 March 2016, the China Ministry of Finance, together with the General Administration of Customs and the State Administration of Taxation…

Daniel Chan.

中国即将落实BEPS行动计划成果新转让定价实施办法征求意见

China - September 21 2015 中国国家税务总局在9月17日发布了新的《特别纳税调整实施办法》征求意见稿(以下简称“意见稿”),正 式向社会公众征集修订意见。作为对税基侵蚀与利润转移(以下简称“BEPS”)各项行动计划成果的落实, 该份意见稿是近期中国将BEPS行动计划成果转化为国内转让定价法规最为突出的成果,一旦正式落地,将…

Daniel Chan.