Expansion of Tax Incentive for Overseas Investors Investing in the PRC
February 27, 2019 | BY
Daisy Duan &Linlin CaoDaisy 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
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,