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magazine

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...

interview

Global Connections: China

Global Connections: China

Richard Cant, Dezan Shira & Associates' Regional Director in the Shanghai office discusses the expanding market and opportunities in China's second tier cities.

interview

Global Connections: The Changing Face of Chinese Society featuring Richard Cant

Global Connections: The Changing Face of Chinese Society featuring Richard Cant

Richard Cant, Dezan Shira & Associates Regional Director discusses the Chinese middle class and their changing spending habits.

infographic

Compliance Obligations for different Entity Type in India

Compliance Obligations for different Entity Type in India

The table shows the compliance requirements of tax compliance, annual activity reporting, annual compliance, and ongoing compliance for different foreign-invested entity type.

infographic

Legal Entity Types in India

Legal Entity Types in India

The table shows the different types of legal entity in India, including Branch Office (BO), Liaison Office (LO), Project Office (PO), as well as Wholly Owned Subsidiaries and Joint Ventures.

BIT

Bilateral Investment Treaty between Canada and China

Bilateral Investment Treaty between Canada and China

Bilateral Investment Treaty between Canada and China

partner-publication

DPRK Business Monthly: August 2012

DPRK Business Monthly: August 2012

The latest issue of DPRK Business Monthly is now available as a complimentary PDF download on the Asia Briefing Bookstore. The regular magazine looks at current international, domestic, and peninsular affairs concerning North Korea while also offerin...

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...

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