Our collection of resources based on what we have learned on the ground
Resources
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.
Q&A
What is the stance of foreigner participation in social insurance in China?
- October 2012
- Members Access
Cities, including Shenzhen, Beijing, Xiamen and others, have implemented local implementing rules requiring foreign employees to enroll in the social insurance scheme and contribute to some (if not all) of the insurances, while others have yet to imp...
Q&A
How many different mandatory benefit types are there under Chinese law?
- October 2012
- Free Access
The different types of mandatory benefit can be categorised as follows: Medical Unemployment Housing Fund* (Foreigners are not required to pay housing fund depending on the city), Work-Related Injury Pension Maternity
magazine
Double Taxation Avoidance Agreements
- September 2012
- Members Access
The technical language surrounding double taxation, including the âsubstance over formâ principle, âbeneficial ownerâ status, and the concepts of âpermanent establishmentâ and âtax residency,â make the area a c...
magazine
Doppelbesteuerungsabkommen
- September 2012
- Members Access
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 âPrinzip der wirtschaftlichen Betrachtungsweiseâ, â...
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