Our collection of resources based on what we have learned on the ground
Resources
Q&A
What happens when investors are subject to two different tax systems?
- September 2012
- Members Access
Confusion about international taxation can arise when investors are subject to two different and potentially conflicting tax systems. For example, Hong Kong and Singapore adopt a “territorial source” principle of taxation, which means tha...
Q&A
What are the taxes covered under the Double Taxation Agreement (DTA) between Chi...
- September 2012
- Free Access
According to Article 2 of the DTA, the taxes covered are individual income tax (IIT) and corporate income tax (CIT) in China, income tax in singapore and according to Circular 75, these taxes can be levied directly by the government or withheld at so...
Q&A
Can an ?agent of independent status? operating on behalf of an enterprise of one...
- September 2012
- Members Access
According to the Article 5 of the DTA, an “agent of an independent status” acting in the ordinary course of their business will not be deemed to be a PE. Circular 75 provides that the activities of an agent should meet the below two crit...
Q&A
Will income derived by a resident of a Contracting State from immovable property...
- September 2012
- Members Access
Will income derived by a resident of a Contracting State from immovable property situated in the other Contracting State be taxed in that other State (China and Singapore DTA Agreement)?
Q&A
In which case are the business profits of an enterprise in one Contracting State...
- September 2012
- Free Access
According to Article 7 of the DTA, the profits of an enterprise of a Contracting State can be taxed in the other Contracting State when the enterprise carriers on business in the latter through a PE situated therein. In this case, the profits of the ...
Q&A
How will dividends paid by a company resident in a Contracting State to a reside...
- September 2012
- Members Access
According to Article 10 of the DTA, if the beneficial owner of the dividends is a resident of the other Contracting State, the tax should not exceed: 5% of the gross amount of the dividends if the beneficial owner is a company (other than a partne...
Q&A
What is the situation in China for foreign companies wishing to obtain Double Ta...
- September 2012
- Members Access
The determination of beneficial owner requires the disclosure of a good amount of business information, including information about the number of employees, information about revenue, and so on. In addition, there is always the possibility tha...
podcast
Joint Venture Drivers & Dissolution presented by Rachel Xuan
- August 2012
- Free Access
Mrs. Xuan expounds upon how to avoid incurring major losses from JV dissolution due to ignorance. Covering topics such as: current drivers of JV activity for foreign SMEs, conditions of dissolution, how to dissolve a JV, “deadlock provision” expl...
webinar
China's Social Security Sytem
- July 2012
- Free Access
Through an introduction to the five different types of Social Security in China, Adam Livermore illuminates the current regulations, benefits, and consequences of China's Social Security System. The five types of Social Security include: pension, med...
webinar
Introduction to the China Tax System presented by Dezan Shira Alumni Ronin Lin
- July 2012
- Free Access
Ronin Lin introduces the China tax system for the Confederation of Indian Industry (CII). He goes over corporate taxes, individual income tax, and VAT reform.
webinar
Fund Repatriation presented by Sabrina Zhang
- July 2012
- Free Access
Dezan Shira & Associates' National Tax Partner Sabrina Zhang discusses repatriating profits from mainland China. She also discusses royalties, service fees and payment-on-behalf.
podcast
Business in Emerging Asia presented by Chris Devonshire-Ellis
- July 2012
- Free Access
Dezan Shira & Associates founder, Chris Devonshire-Ellis discusses issues and trends in doing business in emerging Asia, focusing on China and India.
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