Other Briefings
Preparing for the Coming E-Fapiao Era – New Issue of China Briefing Magazine
In this issue of China Briefing magazine, we demonstrate the opportunities and risks associated with China’s e-fapiao implementation.
China’s Position on the Digital Service Tax
Given China’s unique digital economy, the country remains more inclined to tax its booming domestic tech-conglomerates than target global technology MNCs.
Optimizing Profit by Intercompany Royalty Payments in China
We discuss the benefits and tax implications behind intercompany royalty payments as a profit repatriation strategy for MNCs in China.
Digital Expense Management in China: How Big of a Deal is it?
We analyze why transitioning to a digital expense management system can be cost effective for your business in China and assess the best options available.
More Advanced Manufacturing Taxpayers in China to Benefit from Expedited Refund of Uncredited VAT
Effective April 2021, the new VAT policy will benefit five more sectors, including pharmaceuticals.
Export Tax Rebates in China: Recent Changes and Risk Management
We discuss company best practices for utilizing China’s export tax rebates and assess the risks associated with the frequent compliance and rule changes.
Optimizing Profit in a Dividend Repatriation by DTA: A Case Study
A case study analysing the new “same jurisdiction/same treaty benefit rule” when applying DTA benefits to avail lower tax rates for dividend repatriation.
China Lowers Corporate Income Tax Liability for Small and Low-Profit Enterprises
China’s tax body has clarified a preferential corporate income tax (CIT) policy for small and low-profit enterprises and individual businesses, in place till December 31, 2022.
