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Social Insurance and Payroll

Social Insurance and Payroll

When the Interim Measures for Participation in the Social Insurance System by Foreigners Working within the Territory of China came into effect last October, the inner workings of the social insurance system became even more relevant to the average f...

magazine

Double Taxation Avoidance Agreements

Double Taxation Avoidance Agreements

The technical language surrounding double taxation, including the “substance over form” principle, “beneficial owner” status, and the concepts of “permanent establishment” and “tax residency,” make the area a c...

magazine

Doppelbesteuerungsabkommen

 Doppelbesteuerungsabkommen

Die technische Sprache, die das Thema Doppelbesteuerung umgibt, macht das Gebiet für Laien zu einer Herausforderung. In dieser Ausgabe von China Briefing sollen einige Begriffe wie das „Prinzip der wirtschaftlichen Betrachtungsweise“, â...

magazine

Accords Supprimant la Double Imposition

Accords Supprimant la Double Imposition

Lorsque nous avons commencé des recherches sur ce numéro de China Briefing, nous avons pratiquement donné une série de chiffres: 601, 30, 698 ... Il est rapidement devenu évident que ces circulaires fiscales publiées par l’Ad...

magazine

Convenios para evitar la doble imposición

Convenios para evitar la doble imposición

Al inicio de la investigación para esta edición del China Briefing, nos dieron simplemente una serie de números: 601, 30, 698... De pronto, fue evidente que estas circulares de la Administración Fiscal Estatal tratan los aspectos principa...

magazine

Le convenzioni contro la doppia imposizione fiscale

Le convenzioni contro la doppia imposizione fiscale

Il contesto legale della doppia imposizione in Cina è in continua evoluzione. Il linguaggio tecnico che permea l’argomento rende tuttavia difficile ai non addetti ai lavori districarsi sul campo; si pensi ad esempio al principio della “p...

magazine

PrePost Establishment Compliance for Foreign-invested Entities

PrePost Establishment Compliance for Foreign-invested Entities

Compliance requirements include tax compliance, annual activity reporting (for BO and LO), annual compliance and ongoing compliance (such as notifications about major changes in an entity or Foreign Exchange Management Act compliance). Compliance req...

magazine

Human Resources for Foreigners in Vietnam

Human Resources for Foreigners in Vietnam

A Vietnamese entity is permitted to recruit foreign workers in order to work as managers, executive directors and experts where local hires are not yet able to meet production and business requirements.

magazine

Mehrwertssteuerreform

Mehrwertssteuerreform

Als Teil von Chinas Steuerreform unter dem 12. Fünfjahresplan (2011-2015), wird die Mehrwertsteuer die Gewerbesteuer ersetzen. Mit der Verabschiedung einer Pilotreform für den Transportsektor und sechs weitere moderne Industrien hat Shanghai ei...

magazine

Réforme concernant la taxe à valeur ajoutée

Réforme concernant la taxe à valeur ajoutée

La taxe à valeur ajoutée découlant de la réforme de taxe Chinoise et, plus précisément, contenue dans le douzième ’’Plan de cinq ans’’ (2011 - 2015), remplacera la taxes d’affaires actuellement en vigueu...

magazine

Reforma del impuesto sobre el valor añadido

Reforma del impuesto sobre el valor añadido

Como parte de la reforma fiscal de China en el marco del 12º Plan de Cinco Años (2011 - 2015), el impuesto sobre el valor añadido reemplazará al impuesto sobre el negocio. Shanghai ha tomado la delantera en la reforma del impuesto sobre...

magazine

La riforma dell ' imposta sul valore aggiunto

La riforma dell ' imposta sul valore aggiunto

Come previsto dal programma di riforma fiscale in Cina, in base al XII Piano Quinquennale (2011 - 2015), l’imposta sul valore aggiunto sostituirà la business tax. Shanghai ha fatto da apripista nella riforma dell’imposta sul valore agg...

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