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China: Preferential Tax Treatment for Equity Incentive Income Gets Extended Until 31 December 2023

China - January 19 2023 On 16 January 2023, the PRC Ministry of Finance (MOF) and the State Taxation Administration (STA) jointly issued Bulletin [2023] No. 2 (“Bulletin…

Clive Gu, Tingting Guo, Amy Hannah Ling, Luis Zhang

China: 2022 (Q2)Tax Update

China - September 29 2022 In this issue of China Tax Update, we will discuss the major China tax developments in the second quarter of 2022, including the following…

Jon Eichelberger, Brendan Thomas Kelly, Nancy Lai, Amy Huai Chih Ling, Jinghua Liu, Frank Pan, Shanwu Yuan, Abe Zhao

China: Extension on preferential tax treatment for annual bonus, equity incentive income and expatriates’ allowances

China - January 5 2022 Pursuant to Cai Shui [2018] No. 164 (“Notice 164”), the preferential individual income (IIT) policies for annual bonus, equity incentive income and…

Amy Huai Chih Ling

China: Simplified process for unilateral advance pricing arrangements

China - September 29 2021 The State Taxation Administration (STA) recently released Bulletin [2021] No. 241 ("Bulletin 24"), introducing new simplified process for the…

Jon Eichelberger, Brendan Thomas Kelly, Nancy Lai, Amy Huai Chih Ling, Jinghua Liu, Shanwu Yuan, Abe Zhao

Asia Pacific: Decoding the new Chinese Export Control Law

China - June 24 2021 The recent couple of years have been a compliance roller coaster ride for businesses with supply chains involving China. China went on a…

Weng Keong Kok, Ivy Tan, Di Wu