Restructuring rules restructured
June 06, 2009 | BY
clpstaff &clp articlesNew 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
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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 (关于企业重组业务企业所得税处理若干问题的通知), were promulgated by the Ministry of Finance