Tax-resident enterprises that hold 10% of shares of a foreign enterprise are required to report the relevant information to the tax authority.
Full Text Translation
- July 24, 2014
The revised Implementing Rules allow division of a trademark registration application when registration is denied on certain of the designated goods.
July 15, 2014This year's report has derived 39 law application issues with general guiding significance from 30 carefully selected typical cases.
July 10, 2014An acquirer may control two insurance companies that engage in the same type of business.
July 03, 2014A per-day continuous penalty may be imposed for illegal emission/discharge of pollutants.
June 19, 2014Prior approvals for the establishment of (sub-)branches in the FTZ by marine insurance operation centres and reinsurance companies located in Shanghai are abolished
June 12, 2014Stamp duty on preference share transactions set at 0.1%
June 05, 2014SAT revises the expense deduction amount for individual income tax of partnerships and proprietorships.
May 29, 2014Measures revised to allow loans for insurance company M&As.
May 22, 2014The Measures specify that, among the promoters, at least one is to be a qualified commercial bank, manufacturer or foreign lease financing company and its capital contribution is to account for not less than 30% of the share capital.
May 12, 2014
