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 newly revised "Good Supply Practice of Pharmaceutical Products" on January 22, which is scheduled to take effect on June 1, 2013. Detailed information can be found here.
China released the “Circular on Administrative Measures for Foreign Debt Registration” on April 28, which came into effect on May 13, 2013. Detailed information can be found below.
China released the “Circular on Relevant Issues regarding the Investment and Shareholding of Limited Partnership Equity Investment Enterprises in Insurance Companies” on April 24, which allows the limited partnership equity investment enterprises to invest in the insurance companies. Detailed information can be found here.
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.
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