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Results:1-10 of 33

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)


MOF Amended the "Reviewing Rules for Information Exchange Request
  • Lee and Li Attorneys at Law
  • Taiwan, OECD
  • August 28 2017

In its ruling dated July 24, 2017 (Ref. No.: Tai-Cai-Ji-Zi-10624512120), the Ministry of Finance (the "MOF") amended the "Reviewing Rules for


財政部修正依所得稅協定提出及受理資訊交換請求審查原則
  • Lee and Li Attorneys at Law
  • Taiwan
  • August 28 2017

財政部於2017年7月24日以台財際字第10624512120號令修正原本於2016年4月21日訂定發布之依所得稅協定提出及受理資訊交換請求審查原則以下簡稱審查原則...


Amendment to the Regulations Regarding Favorable Rentals for Public Land under the Act for Promotion of Private Participation in Infrastructure Projects
  • Lee and Li Attorneys at Law
  • Taiwan
  • August 28 2017

In the past, the land rental during the operation period to be borne by private entities participating in the construction and operation of


Legal flash - Shanghai office - November 2014 - Notice of Ministry of Finance, State Administration of Taxation and China securities regulatory commission concerning tax policies on the Shanghai-Hong Kong Stock Exchanges link pilot program
  • Cuatrecasas
  • China, Hong Kong
  • December 2 2014

On October 31, 2014, MoF, SAT and CSRC jointly released tax circular Caishui 2014 No.81 (“Circular 81”) to specify tax policies concerning the


Legal flash - Shanghai office - November 2014 - Notice of Ministry of Finance, State Administration of Taxation and China Securities Regulatory Commission concerning enterprise income tax exemption on capital gains from domestic share transfer by QFII and RQFII
  • Cuatrecasas
  • China
  • December 2 2014

On October 31, 2014, the Ministry of Finance (the “MoF”), the State Administration of Taxation (the “SAT”) and the China Securities Regulatory


Legal flash - Shanghai office - October 2014 - Notice of the Ministry of Finance and State Administration of Taxation concerning enterprise income tax policies on accelerated depreciation of fixed assets
  • Cuatrecasas
  • China
  • November 4 2014

On October 20, 2014, the Ministry of Finance and the State Administration of Taxation (“SAT”) jointly enacted circular Cai Shui 2014 No.75


Circular on cancelling the bonded policies for the importation of steel materials under processing trade (Mainland China)
  • Lee Tsai & Partners
  • China
  • August 25 2014

The Ministry of Finance, the General Administration of Customs and the State Administration of Taxation jointly issued a circular on July 2, 2014 to


The possibility of tax exemption of patent royalty incomes for foreign enterprises
  • Tsai Lee & Chen Patent Attorneys & Attorneys at Law
  • Taiwan
  • February 10 2012

On November 2, 2011, the Ministry of Finance (MOF) agreed to consider the suggestion by the Ministry of Economic Affairs (MOEA): Royalties obtained by a foreign profit-seeking enterprise for the use of its patents may be covered within the scope of tax exemption for various franchises as mentioned in Article 4 of the Income Tax Act, if the company has filed a patent application with the Taiwan Intellectual Property Office (TIPO).


China extends tax incentives in western regions
  • Jones Day
  • USA
  • August 9 2011

On July 27, 2011, the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation issued The Notice on the Relevant Tax Policies for the Implementation of the Strategy of Extensive Development of the Western Regions, Cai Shui 2011 No. 58 (the "Notice").