Our collection of resources based on what we have learned on the ground
Resources
magazine
La Guida fiscale per l’Asia
- December 2012
- Members Access
In unâAsia sempre più interconnessa, molti investitori stranieri stanno puntando oltre la Cina, facendo tesoro della loro esperienza nel regno di mezzo, per comprendere le possibilità di investimento in paesi come India e Vietnam.
Q&A
What requirements are in place to be eligible for tax incentive in Western regio...
- December 2012
- Free Access
From January 1, 2011 to December 31, 2020, enterprises can enjoy a reduced corporate income tax at a rate of 15 percent, upon fulfilling the below criteria and being approved by the relevant tax office: Based in the western region (including, but ...
Q&A
How is withholding tax defined in China?
- December 2012
- Free Access
Withholding tax is levied on passive income – such as dividends, interests, royalties, bonuses, other equity investment gains, rentals, transfer of property – received by non-resident enterprises from China. It is levied at a rate of 10 p...
Q&A
How is corporate income tax defined and how should such tax be paid in China?
- December 2012
- Members Access
Corporate income tax is paid by enterprises that generate income, whether it is derived from production, business operations, and other sources. Currently, it is at a rate of 25 percent currently, for both foreign and domestic enterprises. For domes...
Q&A
What requirements are in place to be eligible for tax incentive for high-tech en...
- December 2012
- Members Access
High-tech enterprises can enjoy a reduced rate of 15 percent, given they are approved by relevant tax authorities and qualified the following conditions: The enterprise possesses core intellectual property rights in China; The products or service...
Q&A
Why is Hong Kong holding company an attractive option for foreign investors inve...
- December 2012
- Free Access
There are a number of reasons: Geographical proximity Low tax rate – only 16.5 percent for corporate income tax and 15 percent for partnerships and sole traders Territorial source principle of taxation – only income derived fro...
magazine
The Asia Tax Comparator
- November 2012
- Members Access
In an increasingly inter-connected Asia, many foreign investors are looking beyond China, using the lens of their China experiences to understand the investment environment in countries like India and Vietnam.
magazine
Internationale Transaktionen nahestehender Unternehmen
- November 2012
- Members Access
In dieser Ausgabe von China Briefing behandeln wir das Thema internationaler Transaktionen, insbesondere zwischen verbundenen Unternehmen. Im Einzelnen gehen wir auf Servicevereinbarungen von HQ und ausländischen Tochtergesellschaften ein und geb...
magazine
Opérations Internationales entre parties liées
- November 2012
- Members Access
Dans ce numéro de China Briefing, nous nous tournons encore une fois à la question des opérations internationales, en particulier celles entre les parties liées. Dans le numéro de lâan dernier sur ce sujet, nous avons été tr...
magazine
Transazioni internazionali con parti correlate
- November 2012
- Members Access
Affronteremo in questo numero, come suggerisce il titolo, alcuni aspetti fondamentali delle transazioni internazionali con le parti correlate.
magazine
International Related Party Transactions
- November 2012
- Members Access
In this issue of China Briefing, we turn once again to the issue of international transactions, specifically those between related parties. In the first article, we focus purely on HQ-WFOE service agreements; in the second article, we give a very bri...
Q&A
What should Chinese foreign-owned subsidiaries bear in mind when entering into s...
- November 2012
- Free Access
The subsidiaries must provide the services that are within their business scope. For foreign-invested commercial enterprises or manufacturing wholly-owned foreign enterprises, the services must be provided in relation to their business scope...
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