It has been reported that a draft of the detailed Implementation Rules (Draft Rules) to the new Enterprise Income Tax Law has been made available to certain government departments which are requested to give comments. The following are some of the details of the Draft Rules, as reported. Further details of the Implementation Rules will be reported once they are officially published by the authorities. Residence Based on the New EITL, an enterprise established outside China may be regarded as being resident in China if its effective management is in China, and such an enterprise will be subject to tax...