We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results:1-10 of 508

China expands scope of reinvestment incentive to all MNC projects
  • Baker McKenzie
  • China
  • October 31 2018

On 26 September 2018, to further encourage foreign investment and arguably respond to some changes in other home country rules designed to encourage


Chinese Tax Regulation Update October 2018
  • CMS, China
  • China
  • October 29 2018

Caishui 2018 No. 99, jointly issued by the Ministry of Finance (“MoF”), the State Administration of Taxation (“SAT”) and the Ministry of Science and


Substantial changes to the PRC Individual Income Tax Law
  • Deacons
  • USA, China
  • October 16 2018

The Standing Committee of the National People's Congress of China issued its Decision to Amend the PRC Individual Income Tax Law (IIT Law) on 31


China Significantly Amends its IIT Law
  • Baker McKenzie
  • China, Hong Kong
  • October 12 2018

On 31 August 2018, the Standing Committee of the National People's Congress (SCNPC) passed and issued a final bill to amend the Individual Income Tax


金杜遇见独角兽丨投资人清单股权激励的代价
  • King & Wood Mallesons
  • China
  • October 11 2018

“金杜遇见独角兽”是我们新近推出的专栏将定期发布跟“独角兽”相关的各种专业前沿的观点述评与行业观察继上期推出“网络游戏热点法律问题系列问


Chinese Tax Regulation Update - September 2018
  • CMS, China
  • China
  • September 28 2018

The Announcement is a supplementary regulation of the circular Caishui 2018 No. 76 and clarifies the following issues regarding the implementation


税不税IPO企业整体变更为股份公司时涉及的 个人所得税讨论分析
  • King & Wood Mallesons
  • China
  • September 27 2018

根据首次公开发行股票并上市管理办法及首次公开发行股票并在创业板上市管理办法的相关规定IPO申请企业应当是股份有限公司而实践中多数企


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