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Results:1-10 of 465

Chinese Tax Regulation Update - August 2018
  • CMS
  • China
  • August 28 2018

The Announcement sheds light on several practical issues regarding VAT of various taxable activities. 1. VAT exemption for Sino-foreign cooperation in


364号文的老生常谈兼论商业和个人混合型支出的处理
  • King & Wood Mallesons
  • China
  • June 28 2018

2017年初国税总局发布了2017年第1号公告该公告旨在清理部分税收规范性文件其中对国税函2005364号“364号文”第二条的废止曾经引发过一阵激


Chinese Tax Regulation Update - June 2018
  • CMS
  • China
  • June 28 2018

This Circular can be regarded as an extension of the old circular Caishui 2015 No. 5 (“Old Regulation”) which expired on 31 December 2017. The


Increased Certainty in the Assessment of Beneficiary Owner: Opportunity for Foreign Investors?
  • Garrigues
  • China
  • June 12 2018

The State Administration of Taxation (“SAT”) issued Announcement on Issues Concerning ‘Beneficiary Owners’ in Tax Treaties, SAT 2018 No. 9


Chinese Tax Regulation Update - May 2018
  • CMS
  • China
  • May 28 2018

The Announcement stipulates that the new Sino-Cambodian Double Taxation Treaty (“DTT”) and the associated protocol signed on 13 October 2016 entered


New “Beneficial Owner” rules will be of major benefit to foreign investors
  • King & Wood Mallesons
  • China
  • May 11 2018

On 1 April 2018, the Announcement of the State Administration of Taxation on Issues Relating to "Beneficial Owner" in Tax Treaties1, ("Announcement


China issues new rules on the interpretation and implementation of tax treaties
  • Baker McKenzie
  • China
  • April 30 2018

On 9 February 2018, the State Administration of Taxation (SAT) issued the Bulletin on Certain Issues Relating to Implementation of Tax Treaties


Chinese Tax Regulation Update - April 2018
  • CMS
  • China
  • April 23 2018

This Circular can be regarded as an extension of the old circular Caishui 2012 No. 27 (“Old Regulation”) which expired on 31 December 2017. The key


Asia Tax Bulletin - Spring 2018
  • Mayer Brown
  • Malaysia, Philippines, Singapore, South Korea, Taiwan, Thailand, Vietnam, China, Hong Kong, India, Indonesia, Japan
  • April 19 2018

On 28 December 2017, the Ministry of Finance (MoF) and the State Administration of Taxation (SAT) jointly issued Circular 2017 No.84 (the Circular)


Chinese Tax Regulation Update - March 2018
  • CMS
  • China
  • March 28 2018

This Circular has repealed the existing circular Caishui 2014 No. 13 to re-interpret the concept of “qualified NPOs”, which can be exempted from CIT