Tax

Revisit offshore SPVs to avoid taxation

New Circular addresses equipment cost rise

State Administration of Taxation, Circular on Strengthening the Administration of Enterprise Income Tax on Income Derived from the Transfer of Equity of Non-tax-resident Enterprises

国家税务总局关于加强非居民企业股权转让所得企业所得税管理的通知

Ministry of Finance and State Administration of Taxation, Circular on Revising the Business Tax Policy for Assignment of Residential Premises of Individuals

财政部、国家税务总局关于调整个人住房转让营业税政策的通知

Circular on Strengthening the Administration of Enterprise Income Tax on Income Derived from the Transfer of Equity of Non-tax-resident Enterprises

关于加强非居民企业股权转让所得企业所得税管理的通知

China makes a renewed commitment to clean energy

Extraterritorial enforcement of corporate income tax

State Administration of Taxation, Official Reply on Clarifying the Basis for Calculating Deed Tax on the Grant of State-owned Leaseholds

国家税务总局关于明确国有土地使用权出让契税计税依据的批复

State Administration of Taxation, Circular on Issues Relevant to the Implementation of Articles on Royalties of Tax Agreements

国家税务总局关于执行税收协定特许权使用费条款有关问题的通知

State Administration of Taxation, Circular on How to Interpret and Recognise the “Beneficial Owner” in Tax Agreements

国家税务总局关于如何理解和认定税收协定中“受益所有人”的通知