Other Briefings
Preparing for China’s Annual CIT Filing: FAQs on Pre-Tax Deduction Vouchers
Pre-tax deduction vouchers are a critical part of annual CIT reconciliation in China. We discuss key aspects that financial managers and auditors should be aware of.
China Extends Raft of Preferential Tax Policies and Fee Cuts
Further extensions to China’s preferential tax policies will help support small and low-profit companies and key industries.
What Are the Tax Incentives in China to Encourage Technology Innovation? (updated)
We list major tax incentives in China to encourage technology innovation and share guidance on how to tap benefits listed in various preferential policies.
Preparing for China’s Annual CIT Filing: How to Deal with Book-Tax Differences
Book-tax difference management is a key aspect of annual CIT filing in China, which businesses need to handle to avoid unnecessary penalties.
Hong Kong Budget 2023-24: Speedy Recovery and the Path to Normalcy
The Hong Kong Budget 2023-24 announced key measures targeting a speedy path to economic normalcy for the city as borders reopen for business.
China Fully Implements New IPO Rules – Understanding the Registration-Based Mechanism for Public Listings (Updated)
China is reforming its IPO system and expanding the registration-based mechanism to more exchanges. We discuss the impact on companies and investors.
Preparing for China’s Annual CIT Filing: Have You Exhausted All CIT Incentives?
The annual CIT reconciliation is a good chance of the year for companies to examine if they have exhausted all possible tax incentives. In this article, we introduce the major CIT incentives offered in China
OECD Finalizes BEPS 2.0 Implementation Guidelines – Implications for MNCs in China
The OECD has finalized implementation guidance for the 15% global minimum tax rate, which both mainland China and Hong Kong have agreed to. We discuss the latest guidance and impact on multinationals.
