New branches of wholly foreign-owned banks may be exempted from pre-payment of tax.
March 17, 2009
Tax
The Circular addresses the issues of wages and salaries, total payroll, and deduction of employee benefit expenses.
March 17, 2009The Shanghai government has announced a set of incentives to attract more multinational companies to establish their headquarters in the city. By Laura Yuan, King & Wood.
March 17, 2009Luigi Bendi and Gianluca D'AgnoloChiomenti Studio [email protected], [email protected] tax (IRES)Taxable persons: All…
March 17, 2009The Circular specifies the method for apportionment of taxable income among partners of partnerships.
March 17, 2009The Measures define research and development activities and specify the super-deduction of the expenses incurred therefrom.
March 16, 2009“Sale” and “for consideration” defined for consumption tax purposes.
February 09, 2009Definition of services provided in the PRC that are subject to business tax clarified.
February 09, 2009Levy of VAT clarified for mixed sales.
February 09, 2009Definition of services provided in the PRC that are subject to business tax clarified.
February 09, 2009