The Circular specifies the method for apportionment of taxable income among partners of partnerships.
Shanghai offers financial incentives to multinational headquarters.
The Measures define research and development activities and specify the super-deduction of the expenses incurred therefrom.
The Flowchart illustrates the anti-monopoly review process for concentration of business operators.
Hong Kong and Macao investors allowed to set up travel agencies in Guangdong.
Effect on competition of a concentration of business operators required to be explained when reporting.
Bond trading by listed companies makes a comeback.
Hong Kong and Macao investors allowed to set up out-patient clinics in Guangdong.
Restriction on the size of bond offerings on the interbank bond market lifted.
Approval of changes to FIEs made easier.
