Restructuring rules restructured

New tax implementation rules for corporate restructuring introduce internationally recognised concepts and clarify access to special tax treatments. Recently restructured companies should check their tax position carefully

9 minute readJune 06, 2009 at 12:58 AM

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The long-anticipated tax implementation rules for corporate restructuring were recently issued by China's finance and tax authorities.

The Rules, officially titled the Circular on Several Issues Concerning the Enterprise Income Tax Treatment of Enterprise Re-organisations

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