Application for the simplified procedure for advance pricing is made easier
September 10, 2021
Tax
Daisy Duan of King & Wood Mallesons discusses enterprises that will qualify to be an applicant under the simplified procedure for unilateral advance pricing arrangements (APAs) and those that are excluded, and the benefits of having a streamlined APA process for MNCs in cross-border transactions
September 10, 2021Tax filing is not needed for domestic reinvestment of a foreign investor
September 03, 2021Enterprise income tax treatment of cross-border hybrid investments is clarified.
July 09, 2021MNCs are concerned about enforcement and the monitoring and verification requirements of the new national market
June 28, 2021The Vietnamese government has tightened provisions surrounding national security and nominee transactions in its new foreign investment regime
June 18, 2021Manufacturers are offered greater tax deduction on R&D expenses
April 16, 2021Biden administration adds seven Chinese supercomputing entities to Entity List; SAMR issues record antitrust fine on Alibaba over market dominance abuse; and new measures released for Hainan free trade port
April 12, 2021Daisy Duan and Wang Yan of King and Wood Mallesons look back at the key tax developments which took place in 2020, and consider the outlook for the coming year.
January 05, 2021Calculation of resource tax on third party purchases is clarified
November 06, 2020
