David Liu and Tianxiao Jin of FuJae Partners examine the major amendments to the
Individual Income Tax Law, its Implementing Regulations and new supplemental tax circulars, and
their impact on expatriate taxpayers
Daisy Duan, partner, and Linlin Cao, senior associate, at King & Wood Mallesons examine the expanded scope of new regulations on tax deferral for qualified foreign investments in the PRC and also compare the differences between the old and new requirements
Issued: November 1, 2018Main contents: With respect to a tax payment receipt provided in connection with the assignment or lease of residential premises,…