China Tax News

Treaty between China (People's Rep.) and Japan applies to new Japanese taxes

10 February 2013

New tax treatment of dividends derived by individuals from listed companies published

9 February 2013

Provisional regulations on capital contribution with equity by foreign investment enterprise published

9 February 2013

Case of transfer pricing adjustment published

23 October 2012

Case of transfer of shares published

23 October 2012

Treaty between Ukraine and China (People's Rep.) – Clarifications on application

23 October 2012

Treaty between China (People's Rep.) and Mauritius – New case of "beneficial owner" under tax treaty published

14 October 2012

Further rules on determination of beneficial owner published

3 September 2012

Deduction of advertising and promotion expenses clarified

29 July 2012

Treaty between China (People's Rep.) and Denmark signed

29 July 2012

Protocol to treaty between China (People's Rep.) and Latvia

25 July 2012

Income tax incentives for software and integrated circuits enterprises renewed and extended

25 July 2012

Treaty between China (People's Rep.) and Malta enters into force

24 November 2011

Treaty between China and United Kingdom – signed and details

27 July 2011

Treaty between Czech Republic and China (People's Rep.) enters into force

21 June 2011

Treaty between China (People's Rep) and Barbados – Anhui Tax Bureau rules Barbados IBC not "beneficial owner" for treaty purposes

27 April 2011

Treaty between China (People's Rep.) and Finland enters into force

9 January 2011

Protocol to treaty between China (People's Rep.) and Singapore enters into force

27 November 2010

Urban maintenance and construction tax and education surcharge for foreign invested enterprises, foreign enterprises and foreign individuals

27 November 2010

Business tax exemption for offshore services

26 October 2010

Protocol to treaty between China (People's Rep.) and Barbados – details

23 August 2010

Treaty between Finland and China (People's Rep.) signed and details

17 July 2010

New high technology enterprises: further clarification on treatment of tax incentives in transitional period

13 June 2010

Technology transfer – treaty treatment clarified

23 March 2010

FTC regime clarified

5 March 2010

FTC regime clarified

19 February 2010

Protocol to treaty between China (People's Rep.) and Singapore enters into force

20 January 2010

Tax reduction for low-profit enterprises

20 January 2010

Instructions on determination of "beneficial owner" under tax treaties

21 December 2009

Treaty and protocol between Belgium and China (People's Rep.) – details

20 November 2009