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Results: 1-10 of 615

Asia Tax Bulletin - Spring 2018
  • Mayer Brown JSM
  • 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
  • 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This Circular has repealed the existing circular Caishui 2014 No. 13 to re-interpret the concept of “qualified NPOs”, which can be exempted from CIT


Deferral of withholding tax on distributed profits re-invested by foreign investors for direct investment in China
  • Garrigues
  • China
  • February 22 2018

China is experiencing a certain decrease in foreign investment resulting, amongst other reasons, from the increasing labor and other costs. The State


Tax Deferral of Dividends for Re-investment in China
  • CMS, China
  • China
  • January 30 2018

On 21st December 2017, the PRC Ministry of Finance ("MOF"), the State Administration of Taxation ("SAT"), National Development and Reform Commission


China Revives Tax Incentive for Dividends Reinvested into China
  • Baker McKenzie
  • China
  • January 8 2018

On 28 December 2017, the Ministry of Finance, the State Administration of Taxation (SAT), the National Development and Reform Commission and the


Mainland China briefing: Implementation of CRS
  • Deacons
  • China
  • October 17 2017

On 1 July 2017, the "Administrative Measures on Due Diligence of Non-resident Financial Account Information in Tax Matters” (the Measures) came into


SAT Clarifies Matters on Preferential EIT Policies for High-Tech Firms
  • Squire Patton Boggs
  • China
  • August 16 2017

The State Administration of Taxation ("SAT") issued the Announcement on Relevant Matters concerning the Implementation of


China Tax Monthly - AprilMay 2017
  • Baker McKenzie
  • China
  • June 28 2017

On 20 April 2017, the State Administration of Taxation (SAT) issued Bulletin 111 to clarify certain value-added tax (VAT) issues. Among these issues


Chinese Tax Regulation Update - June 2017
  • CMS, China
  • China
  • June 28 2017

The Announcement is the finalized version of the “Measures on Due Diligence of Tax-related Information of Non-RPC Residents’ Financial Accounts


Approval of Administrative Measures on due diligence procedures for non-residents’ financial accounts information on tax matters (非居民金融账户涉税信息尽职调查管理办法 )
  • Cuatrecasas
  • China
  • June 1 2017

On May 9, 2017, the State Administration of Taxation ("SAT"), the Ministry of Finance ("MOF"), the People's Bank of China, China's Banking Regulatory