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IASB Allows Temporary Exception to Reporting Requirements for Deferred Taxes Related to BEPS 2.0


The IASB has amended the IFRS accounting standards to allow a temporary exception to reporting requirements for deferred taxes under the Pillar 2 model rules.

China Reopening After COVID: Latest Developments and Business Advisory


Our daily updates on the latest events as they occur, together with ongoing advisory on how best to manage your China business exposure during COVID-19.

China’s Jing-Jin-Ji Industrial Cluster: Sector Prospects and Policy Updates


China’s Jing-Jin-Ji industrial cluster covers the Beijing-Tianjin-Hebei region and planned efforts are underway to achieve key growth targets.

US-China Relations in the Biden Era: A Timeline


Timeline tracking key developments affecting US-China bilateral trade and business engagement under the Joe Biden administration.

Does Your Business Qualify for China’s Reduced 15% CIT Rate? Defining “Substantial Operations” in Key Development Zones


To be eligible for the reduced 15% corporate income tax rate, companies must prove they have “substantial operations” in certain areas. We explain what the requirements are.

Standard Contract Measures for Personal Information Export Come into Force June 1, Additional Guidelines Released


The CAC has adopted measures for the streamlined “Standard Contract” procedure for exporting personal information. Here’s how it works.

British Businesses in China: Conditionally Optimistic for 2023


In May, the British Chamber of Commerce in China released its 2023 Position Paper concerning the experiences of British businesses in China.

Shanghai Relaxes Permanent Residence Criteria for Applicants with PhD Degree


We discuss the requirements as Shanghai has updated its permanent residence application criteria to allow expatriates with PhD degrees and current employment in the city to apply.

Showing 8 of 5980 articles
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