This Circular address issues of income tax on the stock options of employees, nature of the income from stock options, domestic and foreign sources of income, and calculation of tax payable.
Issued: April 27 2005Effective: May 9 2005Applicability: The term "bonds" includes treasury bonds and corporate bonds (Item Four).Main contents: In transactions…
Issued: January 24 2005Effective: as of date of issueMain contents: According to the Circular, when carrying out foreign exchange registration in respect…
Issued: December 30 2004Main contents: Institutions intending to issue bonds in the interbank bond market and bonds to be issued thereby shall both be…
Issued: March 18 2005Main contents: The Circular clarifies that funds raised through loans of a party to a joint venture in its own name shall be regarded…
Issued: December 7 2004Effective: as of date of issueApplicability: The Provisions apply to listed companies whose shares are listed and traded on the…
The main focus of the Procedures is to administrate the relevant transactions and market risks brought by commercial banks that are shareholders of fund management companies.
The Circular aim to maintain the balance of payments and to ensure the compliant and orderly flow of cross-border capital. Local investors who wish to invest abroad with it sown domestic assets/equity shall obtain the verification of the foreign exchange administration.
Issued: January 28 2005Main contents: If, after an equity transfer has ended, both parties sign and implement an agreement on the termination of the original…