Other Briefings
China Tax Authority Requests Self‑Inspection of Overseas Income for the Past Three Years
China is moving from CRS information exchange to active overseas income tax enforcement. For foreign tax residents in China, proactive compliance now matters more than complex structuring.
China Manufacturing Tracker
Our tracker provides continuous updates on key economic and growth indicators in China’s manufacturing industry. The data for 2025 full year has now been updated.
The Greater Bay Area IIT Subsidy for 2026 Kickstarts in Shenzhen
Shenzhen has opened applications for the 2026 GBA IIT subsidy program. High-end foreign talent have until March 31 to apply for a rebate on the portion of IIT paid in excess of 15 percent of their taxable income.
Understanding Permanent Establishment in China – A Guide for Foreign Companies
Understanding permanent establishment status is key to determining whether a non-resident company is liable to pay tax on income under China’s network of double taxation agreements.
China Monthly Tax Brief: December 2025
In this China Monthly Tax Brief for December 2025, we highlight key taxation developments relevant to businesses.
China Issues Updated Rules on Tax Deduction for Advertising and Promotion Expenses
China has renewed its existing rules on the pre‑tax deduction of advertising and promotion expenses with no substantive changes. The policy extension will apply from January 1, 2026 through December 31, 2027.
Comprehensive Evaluation during Budget Review: A Practical Case Study
A professional budget evaluation is far more than checking numbers—it is a strategic assessment from assumptions to risks. This article provides a structured framework for reviewing investment requests to ensure resources are allocated wisely.
An Introduction to Doing Business in China 2026 – New Publication Out
Doing Business in China 2026 is out now and available for free download! It is designed to guide new and established investors in China with updated policy changes.
