Other Briefings
Understanding China’s Tax Offenders Blacklist System
China’s blacklist system for tax violations can result in the public disclosure of offenders’ information, as well as a myriad of other penalties. Find out what tax-related offences can result in government censure, and how offenders can restore their credit.
An Overview of Transfer Pricing in China
Transfer Pricing has fast become one of the standout issues in international taxation. In this article, you can find out more about Transfer Pricing in China from a webinar and Q&A session held by Dezan Shira & Associates.
Evaluating China’s VAT Reform – New Issue of China Briefing Magazine
The latest issue of China Briefing Magazine, focusing on China’s VAT reform, is out now and available for download in the Asia Briefing Publication Store.
China’s New Related Party Transaction Reporting Regulation: Implications for Annual Audit in China
As the end of the financial year looms, multinational entities operating in China should be aware of the new law regarding related party transaction filing. Here we detail the new regulation and the potential risks it carries for companies conducting annual audit.
Case Study: Capital Gain Tax Treatment- Part 2: Capital Gain Tax Calculation
In an effort to avoid double taxation and clamp down on tax evasion, Hong Kong entered into a Double Taxation Arrangement with China in 2006. In this case study, we focus on capital gain tax calculation through selling restricted shares.
Presentation: Accounting and Tax Compliance in China
With China fully implementing its VAT tax reform this year, the country’s tax and accounting environment is ever changing. In this presentation, you will learn more about how to be compliant with the differing features of China’s tax and accounting requirements.
Post VAT Reform: Determining China’s Taxation on Mixed and Composite Sales
Since China’s business tax to VAT reform, the issue of determining applicable tax rates for ‘mixed’ or ‘composite’ sales has been further clarified. In this article, we explore how to differentiate between the two, as well as how to determine the correct tax rate.
The Complexity of Transfer Pricing for Intercompany Services
2016 has seen the release of new laws that have revamped transfer pricing compliance for MNCs in China. In this article, we discuss China’s relevant policies on transfer pricing for intercompany services.
