Expansion of Tax Incentive for Overseas Investors Investing in the PRC

February 27, 2019 | BY

Daisy Duan &Linlin Cao

Daisy Duan, partner, and Linlin Cao, senior associate, at King & Wood Mallesons examine the expanded scope of new regulations on tax deferral for qualified foreign investments in the PRC and also compare the differences between the old and new requirements

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Subsequent to the introduction of a temporary waiver of enterprise income tax applied to overseas investors making direct investments with profits derived from China (Tax Deferral), the Ministry of Finance,