This month’s issue of China Briefing Magazine discusses the circumstances that trigger the creation of a PE in China, focusing on expatriate secondment arrangements, as well as the tax implications for a non-resident enterprise where its activities constitute a Service PE in China.
China released the “Opinions on Certain Issues Concerning the Implementation of the Regulations on Work-Related Injury Insurance" on April 25, 2013, which carifies serveral issues regarding the implementation of the Regulations. Detailed information can be found here.
China issued the "Announcement on Individual Income Tax Declaration Form" on May 9, which is scheduled to take effect on August 1, 2013. Detailed information can be found here.
China released the "Circular on the Establishment of For-Profit Senior Care Institutions and Service Institutions for the Disabled by Hong Kong and Macau Service Providers" on March 12. Details can be found within.
China released the "Announcement on Issues Concerning Corporate Income Tax on Labor Services Provided in China by Non-resident Enterprises" on April 19, which is scheduled to take effect on June 1, 2013. Detailed information can be found here.
China released the “Circular on Implementing the Pilot Measures for Securities Investment in the Mainland by RMB Qualified Foreign Institutional Investors" on May 2, 2013, which offers guidelines on the implementation of the RQFII program. Detailed information can be found here.
ENG
ESP
FR
DE
IT
