Other Briefings
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.
Case Study: Capital Gain Tax Treatment- Part 1: Taxation Under the China-Hong Kong Double Tax Agreement
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 how foreign companies can qualify for tax exemption on capital gains under the agreement.
Revisiting Transfer Pricing in China: a Year of New Regulations – New Issue of China Briefing Magazine
The latest issue of China Briefing Magazine, focusing on China’s new 2016 regulations regarding transfer pricing, is out now and available for download in the Asia Briefing bookstore.
Post VAT Reform: Defining Small Scale and General Taxpayer Status in China
Prior to the full implementation of the VAT reform in May, the SAT released an announcement clarifying the scope of small scale and general taxpayers. In this article, we look at how to determine if your entity qualifies for general taxpayer status.
China Introduces Wide-Sweeping New Transfer Pricing Rules
On June 29, China’s State Administration of Taxation issued new transfer pricing rules for the country. Set to fundamentally change how China regulates transfer pricing, the new law forms part of China’s movement towards implementing stricter supervision on intercompany/related-party transactions.
