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Repatriating Dividends from Hong Kong: A Guide for Foreign Investors
Hong Kong offers one of Asia's most straightforward dividend repatriation regimes, with no withholding tax on outbound dividends and no exchange controls. However, foreign investors must still navigate company law requirements, holding company substance tests, and home-country tax exposure to ensure distributions are both lawful and tax-efficient.
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Beneficial Owner Status in China: What a Supreme People’s Court Case Study Teaches Foreign Investors
A Hong Kong holding company lost its 5% dividend rate. Our case study explains the beneficial owner status test in China and how to prepare.
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China Outbound Direct Investment (ODI) Tracker 2026
In this China Outbound Direct Investment (ODI) Tracker, China Briefing offers up-to-date data and insights on China’s outbound investment developments and trends. Data is as of October 2026.
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How to Choose an Accounting Service Provider in China: A Practical Guide for Foreign Investors and SMEs
Choosing an accounting service provider in China? Compare the tiers, check licences and signing CPAs, and see what the revised CPA Law means for your annual audit.
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EU-China Relations After the 2024 European Elections: A Timeline
Timeline tracking key developments affecting EU-China relations, including trade and business engagement, under the new European Parliament.
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Appointing a Foreign Legal Representative in China: A Practical Guide for Investors
Appointing a foreign legal representative in China? See the legal duties, immigration and tax steps, and governance controls that keep the role compliant.
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China Monthly Tax Brief: September 2026
China's September 2026 tax brief include new VAT withholding obligations, a national tax penalty benchmark, export tax refund compliance guidance, and tax dispute reform proposals affecting foreign-invested enterprises.
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Asia Transfer Pricing Brief: Q2 2026
Q2 2026 transfer pricing updates from Singapore, Vietnam, and the UAE, covering SBC cost treatment, Decree 255, and Ministerial Decision 96/2026 for FIEs.