Taxing Rmb funds with foreign-invested limited partnerships

July 15, 2010 | BY

clpstaff &clp articles

With new measures allowing overseas private equity players to adopt a new structure for its Rmb funds, authorities have yet to concretely define certain terms of a partnership in order to set a conclusive tax rate

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The Measures for the Administration of the Establishment of Partnerships in China by Foreign Enterprises or Individuals (外国企业或者个人在中国境内设立合伙企业管理办法) (FIP measures) became effective on March 1 2010. The FIP measures pave the way for foreign private equity sponsors and investors who organise Rmb funds in