Tax Analysis |
Tax Analysis provides an in-depth analysis of all tax subjects and business-related changes
P180/2013 - 8 May 2013
SAT issues guidance on beneficial ownership of dividends under tax arrangement with Hong Kong
[English] [Simplified Chinese]
Issue H50 - 27 February 2013
Compassionate, pragmatic and cautious with clear positioning of Hong Kong
[English] [Traditional Chinese] [Simplified Chinese] [Japanese]
Issue P179/2012 - 4 February 2013
SAT further clarifies EIT filing requirements for enterprises with branches
[English version] [Simplified Chinese] [Japanese]
Issue P178/2012 - 24 January 2013
SAT updates guidance on application of capital gains article in China’s tax treaties
[English version] [Simplified Chinese] [Japanese]
Issue P177/2012 - 17 January 2013
SAFE simplifies rules on administration of foreign exchange for direct investment
[English version] [Simplified Chinese] [Japanese]
Issue H49 - 4 January 2013
Hong Kong court disallows deduction for manufacturing assets used in China
[English] [Simplified Chinese] [Japanese]
Issue P176/2012 - 28 December 2012
SAT clarifies VAT treatment of uncredited input VAT in an asset restructuring transaction
[English version] [Simplified Chinese] [Japanese]
Issue P175/2012 - 27 December 2012
New EIT filing requirements for enterprises with branches
[English] [Simplified Chinese] [Japanese]
Issue P174/2012 - 14 December 2012
Authorities issue further guidance on VAT reform pilot program
[English] [Simplified Chinese] [Japanese]
Issue H48 - 27 November 2012
Hong Kong SAR signs comprehensive agreement for the avoidance of double taxation with Canada
[English] [Simplified Chinese]
Issue H47 - 16 November 2012
Special Stamp Duty to be extended and Buyer's Stamp Duty to be introduced to cool down overheated property market
[English] [Simplified Chinese] [Japanese]
Issue P173/2012 - 2 November 2012
MOFCOM issues new rules on equity contributions
[English] [Simplified Chinese] [Japanese]
Issue P172/2012 - 6 August 2012
Timetable for expanded VAT reform pilot announced
[English] [Simplified Chinese] [Japanese]
Issue P171/2012 - 3 August 2012
Customs Steps Up Efforts to Combat Smuggling and Enhance Supervision of Import/Export Activities[English] [Simplified Chinese] [Japanese]
Issue H46 - 27 July 2012
Inland Revenue Department issues guidance on deduction of purchase cost of intellectual property rights
[English] [Simplified Chinese] [Japanese]
Issue P170/2012 - 24 July 2012
SAT clarifies Determination of "Beneficial Owner" under China’s Tax Treaties and introduces "Listed Company Safe Harbour" for Dividends
[English] [Simplified Chinese] [Japanese]
Issue P169/2012 - 16 July 2012
State Council approves Preferential Policies for Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone
[English] [Simplified Chinese] [Japanese]
Issue P168/2012 - 13 July 2012
New guidance to streamline VAT and Consumption Tax rules for export of goods and services
[English] [Simplified Chinese] [Japanese]
Issue P167/2012 - 6 July 2012
SAT Further Clarifies Deduction Policies for Advertising and Marketing Expenses
[English] [Simplified Chinese] [Japanese]
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