China Briefing News

Optimizing Profit in a Dividend Repatriation by DTA: A Case Study

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A case study analysing the new “same jurisdiction/same treaty benefit rule” when applying DTA benefits to avail lower tax rates for dividend repatriation.

New Issue of China Briefing: Double Taxation Avoidance Agreements

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In the first article of this issue, we look at the evolution of the legal framework of double taxation agreements in China, including the foundations of anti-avoidance, obligations in reporting offshore transactions, how to qualify as a beneficial owner and how to claim treaty benefits. In the next article, we outline the interpretations given in Circular 75 of the China-Singapore DTA, which was the first time that the Chinese tax authorities really opened up about DTA interpretations.

China Clarifies the Determination of Beneficial Owners under Double Taxation Agreements

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China recently released Circular 30, aiming to avoid double-taxation and appropriately reduce tax burdens by clarifying the determination of beneficial ownership.

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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