Tax publications
You will find here our tax publications (newsletters, special reports, etc.).
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Joey Zhou Partner, Tax Advisory Services - Beijing
Emilio Wang Management, Guangzhou - Guangzhou Tianhe District
Tax Insights
China Tax Newsletter
You will here find our China Tax Newsletter
- January 2021 - Changes are around the corner: the BEPS 2.0 Pillar 1 update
- Final OECD Transfer Pricing Guidelines on Financial Transactions (Part I: Intra-Group Loans)
- Chinese Human Resources and Social Security Regulations
- OECD Secretariat Analysis of Tax Treaties and the Impact of the COVID-19 Crisis
- April 2020 - TRANSFER PRICING IN THE WAKE OF COVID-19 AND THE RECENT CHINA-US TRADE DISPUTE
- Key preferential policies released recently in supporting epidemic prevention and control of Covid-19
- New Measures For Claiming Treaty Benefits
- CHINA’S NEW FOREIGN INVESTMENT LAW AND ITS IMPACT ON FOREIGN INVESTMENT ENTERPRISES
- Supportive policies in the epidemic prevention and control period
- July 2019 – Mauritius: An Investment Gateway to Africa for Chinese Companies
- July 2019 - Economic Substance in Bermuda, the Cayman Islands and the BVI – Understanding the Requirements
- May 2019 - China Adopts E-commerce Law – Its Tax Implications
- April 2019 - VAT input on domestic transportation
- April 2019 - 10% additional VAT input deduction
- April 2019 - The VAT Reform and Its Impact
- March 2019 - VAT rates are falling from 1 April 2019
- February 2019 - Tax Relief for Small and Micro Enterprises
- January 2019 - How the new IIT calculation method will impact your net salary during the year?
- January 2019 - PRC Individual Income Tax Implementation Rules and related Circulars finalized
- November 2018 - 5-year rule under the new individual income tax law – exposure draft of the“implementation rules”
- September 2018 - The PRC Law on Individual Income Tax (“IIT”) Amendments Approved
- April 2018 - The PRC SAT issued Public Note 11 to update interpretations of tax treaty articles
- February 2018 - Beneficial Ownership – Further Guidance From China Tax Authority
- January 2018 - Withholding Tax Deferral For Foreign Reinvestment in China
- December 2017 - New rules on the timing of withholding Tax on payments to non-residents
- September 2017 - A Recent Individual Income Tax Case Relating To Expatriates In China
- August 2017 - China Signs the Multilateral Instrument, Important Step for the Implementation of BEPS Action Plans
- June 2017 - Common Reporting Standards – AEOI Standard/CRS in China
- May 2017 - SAT INTEGRATING BEPS ACTION PLANS 8 TO 10 AND ACTION PLAN 14
- July 2016 - SAT issued new rules on reporting of related party transactions and contemporaneous documentation
- April 2016 - The Final Stage of the B2V Reform – Are you ready?
- April 2015 - China Making further scrutiny on payments to overseas related parties
- April 2015 - Mainland and the HK SAR signed the fourth protocol to the arrangement for avoidance of double taxation
- February 2015 - China's major policy for overseas international taxation
- February 2015 - Fine-Tuning of rules on non-resident indirect transfer by SAT
- January 2015 - Easing of tax treatment in corporate restructuring activities in China
- September 2014 - SAT initiates the anti-avoidance review of payments to overseas
- June 2014 - New China-UK tax treaty enters into force
- May 2014 - New tax treaty between China and Germany
- Apr. 2014 - New tax treaty between China and France signed in 2013
- Dec. 2013 - Further expansion of scope of the PRC value added tax (“VAT”) reform
- Dec. 2013 - Detailed implementation rules for filing of exemption on VAT-able cross-border services in Beijing
Hong Kong budget
You will find here the tax newsletters related to Hong Kong budget.
Hong Kong tax news
Hong Kong tax audit & investigation bulletin
This quarterly bulletin aims to inform you on the latest tax audit & investigation cases.
OECD BEPS - The 2015 Final Reports and the next step
On 5 October, the OECD has issued the Final Reports on the BEPS 15 Action points and it is expected that the G20 Finance Ministers will discuss and endorse the Reports and the recommended changes at their meeting on 8 October, in Lima, Peru. It is undeniable that the BEPS Action plan will dramatically reshape the existing international tax rules. The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project provides governments with solutions for closing the gaps in existing international rules that allow corporate profits to ‘disappear’ or be artificially shifted to low/no tax environments, where little or no economic activity takes place.
Transfer Pricing
Global mobility alert
Global mobility alert is a newsletter which aims to provide you with insights into changes in legislation and regulations that affect international employee mobility.
OECD tackles Base Erosion and Profit Shifting
The OECD ‘Action Plan on Base Erosion and Profit Shifting’ (‘BEPS’) - issued on 19 July 2013 - identifies 15 key actions along with timelines, with most actions being addressed within two years. The scale of the plan is ambitious, and will result in a dramatic change in the landscape of tax planning in the international arena. An underlying theme is tackling the artificial separation of taxable income from the activities that generate it. Going forwards, the focus will be much more on the underlying substance and where value is really created within an international business.
Publishing your tax strategy
In 2017, businesses that meet certain criteria must publish their tax strategy as required by the Finance Act 2016. Is your business prepared to meet the obligations of this potential new requirement?