China Briefing News

IASB Allows Temporary Exception to Reporting Requirements for Deferred Taxes Related to BEPS 2.0

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The IASB has amended the IFRS accounting standards to allow a temporary exception to reporting requirements for deferred taxes under the Pillar 2 model rules.

Profit Repatriation from China: Compliance Procedures for Outbound Payments

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China has specific compliance requirements for each channel the foreign invested entity may choose in order to make outbound payments.

China-Syria DTA Takes Effect

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China’s double tax agreement with Syria – which specifies the definition of a permanent establishment, lists the taxation on different types of incomes, and clarifies the exchange of tax information – will apply to incomes obtained by both countries’ residents from January 1, 2012.

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