The SAT has granted further tax breaks for technology transfers including non-exclusive licensing, but MNCs aren't likely to take the chance of disclosing their IP in China
New rules expand tax super-deductions to all R&D-related expenses including outsourcing fees and simplify guidelines with a negative list. Companies no longer need approval and can expect fewer negotiations with authorities
China has double tax agreements with more than 100 countries that MNCs can use to reduce – or even eliminate altogether – local withholding and enterprise income taxes. Here is how MNCs can qualify and cut costs
