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红筹架构迎严监管：企业赴港上市前拆除红筹的实践路径探析
中国证监会近期对红筹企业赴港上市传递出更为审慎的监管态度，建议拟上市企业拆除红筹结构。
Beijing Jincheng Tongda & Neal Law Firm
China: Corporate Tax
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China's 2026 VAT supporting documents and what enterprises should do next
These announcements clarify critical matters including the scope of taxation, preferential policies and collection and administration procedures.
Acclime
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China VAT law with key insights on the implementation regulations
This legislative upgrade consolidates existing policies while introducing changes that will impact how businesses operate, particularly those engaged in cross-border transactions.
Acclime
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Tax Alert: 2025 Update To The OECD Model Tax Convention - Global Mobility And Beyond
On 19 November 2025, the OECD released the 2025 update to the OECD Model Tax Convention (OECD MTC), introducing significant enhancements aimed at improving tax certainty...
Alvarez & Marsal
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Unlocking The 'Silent T' In ESG – What This Means From A Tax Governance And Risk Management Perspective
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Corporate Tax Comparative Guide
Guangdong Kingbridge (Shenzhen) Law Firm
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The New "Clean Vehicle" Tax Credit
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Pre-tax additional deduction for R&D expenses in China
Acclime
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Boosting small business growth: Exciting tax incentives unveiled in China for 2023
Acclime
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Preferential income tax policies for micro and small enterprises with thin profit
Acclime
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Tax Practice Of Overseas Shareholders Receive Dividends From PRC
Hawksford
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Why a tax health check is important in China.
Acclime
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2020年亚太地区税务趋势
TMF Group BV
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2020 Tax Updates: Asia Pacific
TMF Group BV
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从"统一框架"到"分类要求"：《私募投资基金信息披露实施细则（征求意见稿）》核心变化解读
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中国建设工程企业出海沙特阿拉伯指南
Beijing Jincheng Tongda & Neal Law Firm
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规行矩步，进而有为——中国私募基金行业年度观察报告（2025）
Fangda Partners
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对赌规则的最新司法走向——浅析《公司法司法解释（征求意见稿）》
Beijing Jincheng Tongda & Neal Law Firm
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一文读懂美国对等关税退税
AnJie Broad Law Firm
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2020 Tax Trends Across Asia Pacific
What revisions are impacting the region this year and how should companies prepare?
TMF Group BV
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Multilateral Instrument: Analysis On The Application Of The Entry-Into-Force And The Entry-Into-Effect Articles To Covered Tax Agreements (Part 2)
Article 35(4) provides that Article 16 (MAP) shall have effect with respect to a CTA for a case presented to the competent authority of a contracting jurisdiction on or after the latest of the dates on which the MLI ...
China Tax & Investment Consultants Ltd
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Multilateral Instrument: Analysis On The Application Of The Entry-Into-Force And The Entry-Into-Effect Articles To Covered Tax Agreements (Part 1)
The Multilateral Convention to Implement Tax Related Measures to Prevent Base Erosion and Profit Shifting (the multilateral Instrument, the MLI), developed by the OECD and endorsed by the G20, offers concrete solutions ...
China Tax & Investment Consultants Ltd
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Major tax cuts for smaller companies in China
The Chinese government has supported the development of micro and small enterprises (MSEs) by introducing major tax cuts.
R&P China Lawyers
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China's Latest Tax Benefits For Small Businesses
TMF Group BV
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Revisions To Measure For Certification Of High And New Technology Enterprise
Sheppard, Mullin, Richter & Hampton LLP
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The End Of Local Financial Incentives In China?
CMS, China
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How Is Your Globally Mobile Workforce Impacted?
Grant Thornton
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A Brand-New Reporting Mechanism For Transfer Pricing Contemporaneous Documentation Under Discussion Draft For The Implementation Measures For Special Tax Adjustments
Grant Thornton
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A New Landscape Of Supervision For Outbound Payment - In-Depth Practical Analysis Of Announcement 16 And The Solutions
Grant Thornton
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The Prospects For The Tax Policies On M&A Activies
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Preferential Policy Incentives Clarified By State Council
Reed Smith (Worldwide)
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A New Landscape Of Supervision For Outbound Payment ----In-Depth Practical Analysis Of Announcement 16 And The Solutions
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New Annual Corporate Income Tax Return Package Launched
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The Prospects For The Tax Policies On M&A Activies
2014年3月7日，国务院发布《国务院关于进一步优化企业兼并重组市场环境的意见》(国发【2014】14号)
Grant Thornton
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Preferential Policy Incentives Clarified By State Council
China's State Council has just made public a notice (Circular 25) dated 10 May 2015, clarifying a few preferential policy issues.
Reed Smith (Worldwide)
Article
A New Landscape Of Supervision For Outbound Payment ----In-Depth Practical Analysis Of Announcement 16 And The Solutions
On 18 March, 2015, China State Administration of Taxation released one important regulation regarding outbound payments by Chinese entities to overseas related parties.
Grant Thornton
Article
New Annual Corporate Income Tax Return Package Launched
Recently, State Administration of Tax issued Annual Corporate Income Tax ("CIT") Return Package of People's Republic of China (Type A, 2014).
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China's Tax Administration Issues New Rules Governing Taxation Of Offshore Indirect Transfers
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Overseas employment in China: New rules on secondment
Chinese tax authorities have been focusing increasingly on secondment arrangements of foreign companies in China.
R&P China Lawyers
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Managing Offshore Holding Companies From China: Recent Case May Suggest Increased Tax Risk
As our readers know, foreign investments into the People’s Republic of China ("PRC") are typically structured through one or more holding companies domiciled in offshore jurisdictions.
Morrison & Foerster LLP
Article
China Clarifies Guidance Regarding Taxable Presence Of Secondment Arrangements
A long-disputed issue is whether a secondment arrangement under which a non-Chinese-tax-resident enterprise seconds an individual to work at a Chinese enterprise should be regarded as the assigner’s provision of services in the People’s Republic of China or as the assignee’s employment with the recipient.
Grant Thornton LLP
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China Tax Regulation Update - October 2012
A number of tax regulations in China have recently been updated.
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China Tax Regulation Update - August 2012
CMS Cameron McKenna Nabarro Olswang
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China Clarifies "Beneficial Owner" For Its Tax Treaties
De Brauw Blackstone Westbroek N.V.
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China Tax Regulation Update - June 2012
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Energy Tax Regulations Updated
Vinson & Elkins LLP
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China Imposes Mineral Resources Compensation Fee On Petroleum Contracts Signed After November 1, 2011
Jones Day
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China Tax Regulation Update - April 2012
CMS Cameron McKenna Nabarro Olswang
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Tax Authorities And SAIC Strengthen Cooperation On Monitoring Equity Transfers
Orrick, Herrington & Sutcliffe LLP
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China Updates Energy Tax Regulations
Vinson & Elkins LLP
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China's Pilot Programme For Replacing Business Tax With VAT Launched In Shanghai
De Brauw Blackstone Westbroek N.V.
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China Moving Forward To Expand VAT Scope With Shanghai As Pilot Region
CMS Cameron McKenna Nabarro Olswang
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Tax Deferral On Reinvestment By China Holding Company Restored
Jones Day
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A brief sigh of relief for leasing in China but business still proves to be taxing
Norton Rose Fulbright Australia
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China Tax Regulation Update - September 2011
CMS Cameron McKenna Nabarro Olswang
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China Tax Regulation Update - August 2011
CMS Cameron McKenna Nabarro Olswang
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Chinese Charterers Deducting Taxes From Hire Payments
Clyde & Co