Tax

• Ministry of Finance and State Administration of Taxation, Circular on Several Issues Concerning the Implementation of Preferential Enterprise Income Tax Policies

  财政部、国家税务总局关于执行企业所得税优惠政策若干问题的通知

  Circular clarifies the issue of double entitlement to preferential tax treatment.

  June 06, 2009

• Ministry of Finance and State Administration of Taxation, Circular on Several Issues Concerning the Enterprise Income Tax Treatment of Enterprise Re-organisations

  财政部、国家税务总局关于企业重组业务企业所得税处理若干问题的通知

  Qualified M&A transactions allowed special income tax treatment.

  June 06, 2009

• Circular on Several Issues Concerning the Enterprise Income Tax Treatment of Enterprise Restructuring

  关于企业重组业务企业所得税处理若干问题的通知

  Qualified M&A transactions allowed special income tax treatment.

  June 06, 2009

• Restructuring rules restructured

  New tax implementation rules for corporate restructuring introduce internationally recognised concepts and clarify access to special tax treatments. Recently restructured companies should check their tax position carefully

  June 06, 2009

• General Administration of Customs, Announcement [2009] No.14: Collection and Refund of Interest on Deferred Payment of Tax and Duty on Bonded Goods under the Processing Trade that are Sold Domestically

  海关总署2009年第14号公告（关于加工贸易保税货物内销缓税利息征收及退还）

  Interest to be charged on bonded goods sold domestically.

  May 09, 2009

• The automotive market of Ukraine

  Timur Bondaryev and Maria ZaetsArzinger [email protected], [email protected] Ukrainian automotive market has dramatically increased…

  May 09, 2009

• Ministry of Finance and State Administration of Taxation, Circular on the Termination of the Tax Rebate Policy for Purchase of Domestically-manufactured Equipment by Foreign-invested Enterprises

  财政部、国家税务总局关于停止外商投资企业购买国产设备退税政策的通知

  No more full rebate of VAT to foreign-invested enterprises.

  April 16, 2009

• Taxation on individuals in Italy

  Luigi Bendi and Gianluca D'AgnoloChiomenti Studio [email protected], [email protected] taxIndividuals in Italy are subject…

  April 16, 2009

• Order of the State Council No.546

  国务院令第546号

  FIEs now enjoy same property tax rates as domestic companies.

  March 17, 2009

• Ministry of Finance and the State Administration of Taxation, Circular on Income Tax Issues of Partners of Partnerships

  财政部、国家税务总局关于合伙企业合伙人所得税问题的通知

  Losses in partnerships not allowed to be used to deduct other companies' profits.

  March 17, 2009