Our collection of resources based on what we have learned on the ground
Resources
partner-publication
The 2013 U.S. Commercial Service China Business Handbook
- January 2013
- Members Access
Asia Briefing has proudly cooperated with the U.S. Commercial Service to publish the 2013 edition of the China Business Handbook, with chapters contributed by selected foreign investment firms, including Dezan Shira & Associates.
magazine
Sind Sie bereit für ASEAN 2015?
- January 2013
- Members Access
Viele Unternehmen sind sich der neu entstandenen Geschäftsmöglichkeiten, die die ASEAN Freihandelsabkommen bieten, jedoch noch nicht bewusst. In dieser ersten Ausgabe des Asia Briefing Magazins konzentrieren wir uns auf die Veränderungen, di...
Q&A
What is ASEAN?s potential?
- January 2013
- Free Access
ASEAN represents a market of around 600 million people, with a combined GDP of around US$1.8 trillion. The OECD (Organization for Economic Cooperation & Development) has projected growth within ASEAN to be about 6% per year for the period 2011-15...
podcast
Tax Implications of Permanent Establishment Status in China presented by Sabrina...
- December 2012
- Free Access
Sarina Zhang, National Tax at Dezan Shira & Associates, discusses permanent establishment’s (PE) importance for companies sending employees to China for short term business trips.
magazine
Der große Steuervergleich für Asien
- December 2012
- Members Access
In einem zunehmend vernetzten Asien blicken viele ausländische Investoren über China hinaus und nutzen ihre Erfahrungen in China, um das Investitionsumfeld in Ländern wie Indien und Vietnam zu verstehen.
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.
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