Tax alert

2018

Issue 8 Dec 2018

Issue 7 Sep 2018

lssue 6 July 2018

lssue 4 July 2018

lssue 3 May 2018

Issue 2 Feb 2018

lssue 1 Feb 2018


2017

Issue 2 New policies for inbound investment


2016

Issue 1 Customs Duty Implications of Outbound Royalty Payment

Issue 2   A New Era of VAT

Issue 3 Golden Tax System Phase III-China's Internet Tax Era Opening


2015

Issue 5 How is your globally mobile workforce impacted?

Issue 4 September 2015 New individual income tax (IIT) exemption on dividend derived from public listed shares.

Issue 3 June 2015 Individual Income Tax exemption on the commercial health insurance premium

Issue 2 June 2015 VAT reform of real estate industry and financial industry prospects and solutions

Issue 1 February 2015 Corporate income tax treatment on indirect transfer of properties by non-resident enterprises further standardized


2014

Issue 9 December 2014 New administrative measures of Individual Income Tax (IIT) on income derived from the alienation of shares issued

Issue 8 December 2014 New Annual Corporate Income Tax Return Package Launched

Issue 6 Deepened industry opening up in the Chian(Shanghai)Free Trade Pilot Zone

Issue 5 New direction on cross-border use of RMB in Shanghai Free Trade Pilot Zone

Issue 4 April 2014 New Double Taxation Agreement signed between Germany and China

Issue 3 April 2014 Interim provisions of labor dispatch effective March 1,2014

Issue 2 March 2014 New revised version of the Company Law of P.R.China comes into effect on March 1, 2014

Issue 1 January 2014 SFTPZ C New policies made available


2013

Issue 8 December 2013 How to manage the individual income tax compliance issues and the exit-entry administration for foreign workers

Issue 7 October 2013 Launch of Shanghai free trade pilot zone

Issue 6 August 2013 Overseas remittance procedures simplified from this September

Issue 5 May 2013 A Protocol was Signed to Amend the Double Taxation Agreement between the UK and China

Issue 4 May 2013 Guidance on beneficial ownership under the dividend clause of the tax arrangement between Mainland China and Hong Kong

Issue 3 May 2013 Long-awaited Clarification on the Tax Position of International Assignment

Issue 2 February 2013 The implementation of social security treaty between the people's republic of China and republic of Korea

Issue 1 January 2013 Observation of the Corporate Restructuring Tax Policy


2012

Issue 8 Dec 2012 New Individual Income Tax (IIT) policy for dividends and bonus-dividends derived by individuals from domestically listed companies and investment brokerage companies

Issue 7 November 2012 Li & Fung (Trading) Limited a not unusual case that prompted an unusual reaction from IRD

Issue 6 Aug 2012 New progress of Value-added Tax (VAT) Reform C 8 provinces/cities are classified into pilot programme

Issue 5 Jul 2012 State Administration of Taxation further clarified the identification of Beneficial Owner

Issue 4 May 2012 New development on cross-board Individual Income Tax for Hong KongMacao SAR tax residents

Issue 3 May 2012 Further clarification on the application of exempt, credit and refund method under VAT reform pilot programme in Shanghai

Issue 2 February 2012 Further clarification on VAT Reform Pilot Programme in Shanghai

Issue 1 January 2012 Export of certain services will be subject to VAT zero rated or exemption


2011

Issue 9 November 2011 Detailed VAT Reform Pilot Programme in Shanghai are finally released

Issue 8 October 2011 Highlights of Announcement 45 regarding the income tax administration of overseas-registered Chinese-capital controlled tax resident enterprises

Issue 7 October 2011 New trend regarding participation of foreigners employed in China in social insurance system

Issue 5 July 2011 Denial of apportionement of profits cliam for import processing arrangement

Issue 4 July 2011 Recent highlights to administration of individual income tax for high-income earners

Issue 3 July 2011 New amendment to Chinese personal tax regime

Issue 2 April 2011 New regulations on resident representative offices of foreign enterprises

Issue 1 January 2011 Lower the bar for business tax exemption on offshore service outsourcing business in pilot cities