China Tax News

Income tax incentives for software enterprises – clarified

12 November 2013

Treaty between China and Australia – application extended to new tax

27 June 2013

Letter on Wal-Mart indirect share transfer case published

27 June 2013

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

27 June 2013

Interest on local government bonds exempt from income tax

24 June 2013

Treaty between Belarus and Singapore signed

24 June 2013

New tax rules on foreign invested partnerships expected

6 May 2013

Treaty between India and China (People's Rep.) – Indian decision that routine maintenance and repairs are not technical services

6 May 2013

Protocol to treaty between United Kingdom and China (People's Rep.) signed

4 May 2013

Treaty between China (People's Rep.) and Singapore – SAT clarifies article 13 (capital gains)

25 March 2013

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

25 March 2013

QFII: Capital gains derived may be subject to tax

25 March 2013

Treaty between China (People's Rep.) and Singapore – SAT clarifies article 13 (capital gains)

25 March 2013

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