China-derived income key to understanding potential tax liabilities
Mar. 12 – The recent rulings by the State Administration of Tax concerning the taxable income of representative offices in China highlights an important status position in the activities of the RO – and the question of whether an RO is in fact operating as a permanent establishment or not. The issue has wide reaching implications, as it brings many ROs into PE status and signals a clampdown by the SAT on certain activities by them. Read the rest of this entry »












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