Our collection of resources based on what we have learned on the ground
Resources
Q&A
What are the different types of distribution which wholly foreign owned enterpri...
- February 2015
- Free Access
The different types of distribution which can be carried out by WFOEs in China are as follows: Retailing: i.e., selling goods from fixed venues or via television, telephone, mail order, internet, or vending machines, and related services.&nb...
Q&A
Why is the significance of permanent establishment in DTAs?
- February 2015
- Free Access
Permanent establishment (PE) – defined as a fixed place at which the business of an enterprise is carried out in a given country. If a non-resident enterprise (in terms of China) is a tax resident of a jurisdiction that has a DTA in place with ...
Q&A
What is the main objective for the revised Environmental Protection Laws and how...
- February 2015
- Free Access
Overall, the revised law emphasizes the principles of transparency, accountability, rule of law, and public participation in environmental monitoring. These make it inevitable that the costs of doing business in China for foreign-invested enterprises...
Q&A
What is the methods of applying for DTA benefits in China?
- February 2015
- Free Access
For foreign investors doing business in China, securing DTA benefits is an important measure for reducing the tax burden as stipulated by Chinese tax law and thereby maximizing profit. In addition to satisfying the specific requirements of the releva...
Q&A
How are individuals taxed in Hong Kong, and who must file annual tax returns in ...
- February 2015
- Free Access
Individuals are taxed at a progressive rates on their net chargeable income (i.e assessable income after deductions and allowances) starting at 2% and ending at 17% or at a standard rate of 15% on net income (i.e. income after deductions), depending ...
Q&A
How are employer tax compliance requirements different in India than any other A...
- February 2015
- Free Access
Employers are required to withhold tax on various payments including rent, interest, dividend, royalty, and service income. In this sense, the compliance requirements for employers are more complex in India than in any other countries explored. Busin...
Q&A
What is the significance of PAN to employers in India?
- February 2015
- Free Access
In addition to witholding individual income tax monthly, businesses must issue an annual certificate within two months from the end of the tax year to employees regarding the amount of tax deducted at the source of income. All employees must be...
Q&A
What aspects of Personal Income Tax (PIT) are Vietnamese employers responsible f...
- February 2015
- Free Access
Employers are required to collect taxes on employee income for both foreign and local Vietnamese employees. Employers must withhold the require percentage of their employees personal income, and deposit the monthly amount with the state treasury no l...
Q&A
How have the wages for Chinese people developed in China and what are the prospe...
- February 2015
- Free Access
In recent years, the Chinese government has been pushing for pay increases to retain public support and boost domestic consumption. Wages have also risen as millions of Chinese move from the countryside into the cities, and as employers struggle to f...
Q&A
What is the Shanghai FTZ Negative list and why was it revised?
- February 2015
- Free Access
The Negative List is an innovative approach to foreign investment adopted exclusively in the Shanghai FTZ, under which foreign investors enjoy equal treatment as Chinese domestic enterprises in any industry not explicitly restricted or prohibited on ...
Q&A
What were the main changes addressed in the Revised Negative List?
- February 2015
- Free Access
The most significant changes were made to the financial industry.Foreign investment is now freely permitted in investment banks, financial companies, trust companies, and currency brokerage companies. In the healthcare industry, foreign invest...
Q&A
How is the logistics industry affected by the Shanghai Free Trade Zone?
- February 2015
- Free Access
The benefits of the Shanghai FTZ for the logistics industry have the potential to affect all businesses that rely on moving goods to or from China. In terms of numbers, prior to their incorporation as the Shanghai FTZ, the city’s four designate...
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