Our collection of resources based on what we have learned on the ground
Resources
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...
Q&A
How is the corporate income tax defined in India?
- December 2012
- Free Access
Corporate income tax is levied on the income computed in accordance to the Income Tax Act. For domestic companies, i.e.: companies registered in India, it stands at a rate of 30 percent; for foreign companies, i.e.: companies registered outside of In...
Q&A
What is minimum alternative tax in India?
- December 2012
- Members Access
Minimum alternative tax is the tax, which is applicable to companies that assess at 18.5 percent of the adjusted book profits. The raison d’être of this tax is that to minimize the tax liability, many profitable Indian companies, who are ...
Q&A
How is value-added tax levied in India and how should the filing be prepared?
- December 2012
- Members Access
Value-added tax is only levied on goods, not services. This tax is applicable at each stage of sale and a credit mechanism keeps track paid value-added tax. Other than the tracking, there are 4 tiers of which different rates will be applicable: 1 ...
Q&A
What other tax obligations might be imposed on foreign-invested enterprises in I...
- December 2012
- Members Access
First of all, excise duty is also termed as central value-added tax, which is applicable to goods manufactured in India on the value of goods sold or the maximum retail price of the goods sold, depending on the type of goods in question. It is curren...
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