The tax authority continues to ramp up its manpower for transfer pricing-related audits
June 01, 2011
Tax
Tax should be withheld from rent income of non-tax-residents without an establishment.
June 01, 2011The Announcement clarifies six income tax issues of non-tax-resident enterprise including: issue of withholding enterprise income tax on payable but unpaid income and issue of levy of tax on income derived from the assignment of land use rights.
June 01, 2011Tax exemption of software design enterprises extended to entrustment of processing.
May 04, 2011The Announcement allows tax exemption, setoff and refund of tax of integrated circuit design, software design and animation design enterprises to be extended to entrustment of processing.
May 04, 2011SAT checks on investment income of high-income earners.
May 04, 2011@font-face { font-family: "Times New Roman"; }@font-face { font-family: "Heiti TC Light"; }@font-face { font-family: "MHeiGB5-Xbold"; }@font-face { font-family:…
April 02, 2011By Markus H Wanger, WANGER Law & Trust
April 02, 2011A recent notice provides clarity on what activities of a Permanent Establishment are subject to taxation. This should prompt foreign businesses to re-evaluate their set-up structure
March 07, 2011Instead of easing difficulties, recent tax reforms have increased the tax liabilities and burdens of enterprises providing consulting services
March 07, 2011