Tax

Preferential tax policy for second-hand residential property sale removed.

The Circular aims to prevent tax evasion by non-tax-resident enterprises through transfer of equity.

China is showing its dedication to the renewable energy sector through amendments to legislation and the creation of incentives for domestic usage, while importation of renewable energy equipment continues to face difficulties

A tax circular which seeks to strengthen the administration of tax on income derived from equity transfer may have a profound impact on non-resident investors using offshore vehicles. But the authorities have some legal hurdles to clear

SAT clarifies deed tax calculation for leasehold grant.

Three types of items not treated as royalties.

Conduit companies are not beneficial owners.

China consolidates rules on tax reduction eligibility of non-tax-residents.

Venture investment companies may enjoy tax reduction.