Tax

Tax filing requirements clarified for enterprise re-organisation.

The Measures detail the administration of general tax treatment of enterprise re-organisation, the administration of special tax treatment of enterprise re-organisation, and the tax administration of cross-border re-organisation.

The new supplemental enterprise reorganisation tax measures fail to open any new doors for cross-border reorganisations to qualify for special tax treatment. In addition, they still require fine-tuning with numerous details lacking

The 2010 China Law & Practice Awards concluded a year of resurgent dealmaking resulting from the welcome return of investor bullishness

The 2010 China Law & Practice Awards concluded a year of resurgent dealmaking resulting from the welcome return of investor bullishness

Procedural clarification made for preferential tax treatment for non-tax-residents.

Circular issued to clarify telecom business tax issues.

Notice stipulating one-off deduction of equity investment losses.

Authorities formulating attractive subsidies and tax breaks