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    Hong Kong’s New Transfer Pricing Regime

    Hong Kong’s new Amendment Bill represents a crucial step in the development of Hong Kong’s transfer pricing regulatory and enforcement regime. Here, we look at the key elements of Hong Kong’s new transfer pricing regime.

  • by Reading Time: 4 minutes

    China on Beneficial Ownership, Safe Harbor Rule: Claiming Tax Treaty Benefits

    China recently released the long-awaited Public Notice [2018] No.9 (Public Notice 9). Public Notice 9 provides additional guidance on assessing the beneficial ownership status for the purpose of enjoying the treaty benefits under China’s tax treaties, including the China-Hong Kong Double Tax Agreement.

  • by Reading Time: 5 minutes

    China’s Anti-tax Avoidance Rules

    The general anti-avoidance rule empowers Chinese tax authorities to make reasonable adjustments where an enterprise implements an arrangement without reasonable business purposes in order to reduce its taxable income or profit. Read more about China’s anti-tax avoidance rules here.

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    How to Calculate Corporate Income Tax in China

    All enterprises in China are subject to corporate income tax (CIT). In this article, we explain how to pay CIT in China.

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    Hong Kong’s New Two-tiered Profits Tax

    Hong Kong has introduced a two-tiered profits tax regime, which will reduce the overall tax burden on enterprises, especially for small and medium enterprises, and boost Hong Kong’s status as a preferred investment jurisdiction in Asia. Here, we look at the details of the new tax system.

  • by Reading Time: 6 minutes

    Hong Kong BEPS Bill: New Transfer Pricing Regime to Regulate Documentation

    Hong Kong has brought forward a new BEPS bill that introduces a transfer pricing regulatory regime and mandatory transfer pricing documentation requirement as well as a variety of other anti-BEPS changes. The bill, which is more comprehensive than expected, marks a significant step up in Hong Kong’s transfer pricing enforcement regime.

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    China’s Environmental Protection Tax

    On January 1, 2018, the Chinese government implemented a new environmental tax policy, effectively ending the pollutant discharge fee that had been in effect for the past 40 years. In this article, we look at the new Environmental Protection Tax, and its impacts on businesses in China.

  • by Reading Time: 6 minutes

    Shenzhen Businesses: Register Tax Personnel by February 28

    Businesses in Shenzhen have until December 31 to register real name authentication of key tax-related personnel. In this article, we provide a step-by-step guide on how businesses can register their tax personnel with the local authorities.

Showing 8 of 1128 articles