-
Employee Equity Incentive Plans in China: Preferential Tax Policies (Part II)
Equity incentive plans in China may qualify for preferential tax treatment, including deferred or instalment payments. Companies should understand eligibility requirements, filing obligations, and plan design considerations to manage employee tax burdens and ensure compliance.
-
Tax Implications of Employee Equity Incentive Plans – A Guide for Businesses in China (Part I)
Equity incentive plans in China are subject to specific individual income tax rules. Companies and their employees should understand when tax liabilities arise, how taxable income is calculated, and which tax rates apply to different types of equity incentives.
-
Repatriating Dividends from Hong Kong: A Guide for Foreign Investors
Hong Kong offers one of Asia's most straightforward dividend repatriation regimes, with no withholding tax on outbound dividends and no exchange controls. However, foreign investors must still navigate company law requirements, holding company substance tests, and home-country tax exposure to ensure distributions are both lawful and tax-efficient.
-
Beneficial Owner Status in China: What a Supreme People’s Court Case Study Teaches Foreign Investors
A Hong Kong holding company lost its 5% dividend rate. Our case study explains the beneficial owner status test in China and how to prepare.
-
How to Choose an Accounting Service Provider in China: A Practical Guide for Foreign Investors and SMEs
Choosing an accounting service provider in China? Compare the tiers, check licences and signing CPAs, and see what the revised CPA Law means for your annual audit.
-
China Monthly Tax Brief: September 2026
China's September 2026 tax brief include new VAT withholding obligations, a national tax penalty benchmark, export tax refund compliance guidance, and tax dispute reform proposals affecting foreign-invested enterprises.
-
Asia Transfer Pricing Brief: Q2 2026
Q2 2026 transfer pricing updates from Singapore, Vietnam, and the UAE, covering SBC cost treatment, Decree 255, and Ministerial Decision 96/2026 for FIEs.
-
Tax Treaty Benefits Eligibility in China: Rising Scrutiny and Compliance Recommendations for Non-Resident Investors
In this article, we explain why self-assessed withholding tax relief now comes with a sharper follow-up review and how to build a claim that holds up.