The Circular specifies the method for apportionment of taxable income among partners of partnerships.
March 17, 2009
Full Text Translation
Shanghai offers financial incentives to multinational headquarters.
March 17, 2009The Measures define research and development activities and specify the super-deduction of the expenses incurred therefrom.
March 16, 2009The Flowchart illustrates the anti-monopoly review process for concentration of business operators.
February 09, 2009The Guidelines list the application materials required for reporting of concentrations of business operators and set forth the permission procedure thereof.
February 09, 2009Definition of services provided in the PRC that are subject to business tax clarified.
February 09, 2009The Implementing Rules clarify the levy of VAT for mixed sales and the definition of "small taxpayer".
February 09, 2009According to the Opinion, concentrations of business operators that are conducted by way of a merger shall be reported by all of the business operators that are parties to the merger.
February 09, 2009The Opinion requires an account of the effect of a concentration of business operators on competition in the relevant market when reporting a concentration of business operators.
February 09, 2009“Sale” and “for consideration” defined for consumption tax purposes.
February 09, 2009