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King & Wood Mallesons | China | 12 Feb 2020

2019 China Tax Review

This article reviews and highlights the new individual income tax rules and major tax rules issued in 2019, which may impact on foreign companies…
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Garrigues | Spain | 30 Jul 2019

Administración tributaria y seguridad jurídica: la importancia de tener un criterio

Compartir: Tweet 0 La relación entre la Administración y los contribuyentes debe construirse sobre la base de la buena fe y la confianza legítima…
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Garrigues | Spain | 20 Jun 2019

Se inicia el plazo de audiencia e información pública de la trasposición de la conocida como 'Directiva de intermediarios tributarios' (DAC 6)

La Agencia Estatal de Administración Tributaria ha hecho públicos este jueves, 20 de junio, los textos normativos -propuestos por la Dirección…
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King & Wood Mallesons | China | 22 Mar 2019

新个税下的无住所个人所得税问题——工资薪金所得篇

随着新修订的个人所得税法明确界定了税收居民的概念,并遵循居住判断标准的国际惯例(183天),财政部、国家税务总局在3月14日发布的2019年第35号公告《关于非居民个人和无住所居民个人有关个人所得税政策的公告》(“35号公告”)完全可以说是自带光环强势入场。其中最让大家关心的话题,莫过于外派员工、双重雇佣人员的工资薪金个人所得税问题。…
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King & Wood Mallesons | China | 21 Jan 2019

金杜海关与贸易合规主题月 | 盘它!综合保税区

2019年第1次国务院常务会议审议《关于促进综合保税区高水平开放高质量发展的若干意见》,部署对标国际先进水平促进综合保税区升级,打造高水平开放新…
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Hengdu Law Firm | China | 20 Jan 2019

企业开办费涉税法律风险分析

2019年伊始,企业进入了2018年所得税汇算清缴期,随着国家税务监管的趋严,如何依法合规地确定企业所得税申报金额,避免逃税、漏税行为的发生,成为企业税务核算申报人员(以下简称企业办税人员)的工作重点…
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Hengdu Law Firm | China | 20 Jan 2019

Tax-related Legal Analysis of Organization start-up costs

At the beginning of 2019, enterprises have entered the time period of 2018 yearly final settlement of income tax…
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Baker McKenzie | China | 17 Jan 2019

New cross-border e-Commerce (“CBE”) regulations bring new opportunities and challenges for overseas sellers

On November 28, 2019, several Chinese authorities, including the Ministry of Commerce, the National Development and Reform Commission, the Ministry of…
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Garrigues | China | 16 Jan 2019

Implementation of Scope Expansion of Deferred Withholding Tax Policy on Distributed Profits Reinvested by Foreign Investors for Direct Investment

The Ministry of Finance, the State Administration of Taxation (SAT), the National Development and Reform Committee and the Ministry of Commerce have…
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King & Wood Mallesons | China | 9 Jan 2019

税务争议解决系列丨不可忽视的个人涉税争议

在税收法律关系中,最常见的情形是一方为税务机关,另一方为纳税人或扣缴义务人,税务争议也通常发生在这两方之间。个人有可能以不同身份参与到税收法律…
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