Our collection of resources based on what we have learned on the ground
Resources
Q&A
Is there any difference if the foreign headquarter is deemed to have a permanent...
- November 2012
- Free Access
If a permanent establishment status is found for the foreign headquarter, a 25 percent corporate income tax will be payable on the service income. The tax rate is a deemed profit rate, which is determined by the tax authorities. Furthermore, the fore...
Q&A
What factors are to be taken into consideration whether a foreign-invested entit...
- November 2012
- Free Access
What factors are to be considered when a foreign-invested entity is planning to constitute a permanent service establishment in China?
Q&A
What are the rules for discharging transfer pricing obligations in China?
- November 2012
- Free Access
The nine “Enterprise Annual Reporting Forms for Related Party Transactions of the People’s Republic China” should be submitted, if the enterprise submitting has transactions with related parties that amounts annually to: Below RM...
Q&A
What does contemporaneous transfer pricing documentation mean?
- November 2012
- Free Access
Essentially, contemporaneous transfer pricing documentation is a detailed transfer pricing documentation to support the transactions between the related parties that are at arm’s length.
Q&A
Who is required to prepare contemporaneous transfer pricing documentation?
- November 2012
- Free Access
Parties that do not meet one of the following exemption requirements: Annual amount of related party tangible goods transaction is below RMB 200 million and the amount of the related party intangible goods transactions is below RMB 40 million; Th...
Q&A
What is Advance Pricing Arrangement and who is eligible for such application und...
- November 2012
- Free Access
An Advanced Pricing Arrangement is a multi-year agreement reached with the tax authority on an enterprise’s related transactions pricing principles and calculation method. The benefits normally consist of the following: It resolves transfer ...
Q&A
How does an enterprise apply for Advanced Pricing Arrangement in China?
- November 2012
- Free Access
There are normally 6 stages involved for the application of Advanced Pricing Agreement: Preparation meetings Formal application Examination and appraisal Negotiation Signing of arrangement Supervision and implementation Normally, it takes ...
Q&A
What kind of Advanced Pricing Agreements are available in China?
- November 2012
- Free Access
Unilateral, bilateral and multilateral Advanced Pricing Agreements are available, however, no multilateral Arrangements have been concluded.
infographic
Corporate Income Tax and Minimum Alternative Tax by Business Type in India
- November 2012
- Members Access
For different business types in India, the corporate income tax (CIT) and minimum alternate tax (MAT) are different.
Q&A
What are the types of permanent establishments (PE) in India?
- November 2012
- Members Access
There are three permanent establishments in India, which are as follows: Fixed Place Permanent Establishments - A fixed place of business, with a degree of permanence, at which business is wholly or partially carried out. Agency Permanent E...
Q&A
What are the important concepts in determining a permanent establishment (PE) in...
- November 2012
- Members Access
Important concepts in determining a permanent establishment include: Business Connection - If there is no business connection between a non-resident entity and a resident-entity, the resident entity may not be a permanent establishment of the non-...
infographic
Mandatory Benefit of Social Insurance in China
- October 2012
- Free Access
The diagram shows the mandatory benefit of five social insurances and housing fund, contributed by both the employer and employee.
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