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China Tax News

China Considering Individual Income Tax Reform
Jun 21, 2018
Mutual Assistance Convention Extended to Hong Kong and Macau
Jun 18, 2018
Protocol to Tax Treaty between China and Sweden has Entered into Force
Jun 13, 2018
SSA between China and Serbia Signed
Jun 11, 2018
China Extends Land Value Appreciation Tax Exemption for Corporate Restructuring
Jun 05, 2018
Protocol to Tax Treaty between Chile and China Signed
Jun 04, 2018
SSA between China and India under Negotiation
Jun 04, 2018
China Expands Tax Concession for Advanced Technology Service Enterprises for Certain Services
Jun 01, 2018
Senate Bill Introduced to Protect U.S. Technology, Intellectual Property, and Industry from China
May 24, 2018
China Issues Circulars on Increased Employee Training Deduction, Increased Threshold for Immediate Asset Cost Deduction, and Expanded Investment Incentive
May 23, 2018
Tax Treaty between China and Peru to be Negotiated
May 23, 2018
SSA between China and Japan Signed
May 11, 2018
China Issues Circular on Account Books Stamp Duty Reduction/Exemption
May 10, 2018
Tax Treaty between Cambodia and China has Entered into Force
May 08, 2018
China State Council Approves Series of Measures to Support SMEs and Innovation
Apr 30, 2018
China Issues Tax Circulars on VAT Changes from May 2018
Apr 11, 2018
Singapore Announces Activation of Automatic Exchange of Financial Account Information with China, Malaysia, and Panama
Apr 11, 2018
China Extends Deed Tax Exemption for Corporate Restructuring
Apr 10, 2018
OECD Publishes New Transfer Pricing Profiles for 14 Countries
Apr 10, 2018
China Provides New Incentives for Integrated Circuit Production Enterprises
Apr 03, 2018
New Zealand Court of Appeal Overturns Earlier High Court Decision that Resident May Claim Tax Sparing Credit for China CFC
Apr 03, 2018
China State Council Adopts VAT Reforms Effective May 2018 including Rate Cuts
Mar 30, 2018
China Businesses Required to Start Paying Environmental Protection Tax from 1 April
Mar 29, 2018
G20 Finance Ministers Communiqué Published following Buenos Aires Meeting
Mar 22, 2018
SSA between China and Spain has Entered into Force
Mar 21, 2018
China Tax Reform Plans Announced in Government Work Report
Mar 08, 2018
China Issues Guidance on Implementation of Certain Tax Treaty Provisions
Feb 21, 2018
Tax Treaty between China and Ukraine to be Revised
Feb 20, 2018
India to Sign Amending Protocol to Tax Treaty with China
Feb 09, 2018
China Publishes New Guidelines on Beneficial Ownership and Treaty Benefits Eligibility
Feb 08, 2018
Luxembourg Cabinet Approves for Ratification SSA With China
Jan 23, 2018
Notice Issued on China's Withholding Tax Exemption for Reinvested Dividend and Profit Distributions
Jan 12, 2018
China Expands Foreign Tax Credit Options
Jan 05, 2018
China Circular on Withholding Tax Exemption for Reinvested Dividend and Profit Distributions
Jan 03, 2018
China Confirms No Exchange of CbC Reports or Local Filing for 2016
Dec 27, 2017
New Tax Treaty between China and Italy to be Negotiated
Dec 21, 2017
China Expands Scope of Qualifying R&D Expenses for Super Deduction
Dec 08, 2017
SSA between China and Luxembourg Signed
Dec 04, 2017
Cambodia Approves Pending Tax Treaties with Brunei, China, Singapore, and Thailand
Nov 16, 2017
SSA between Brazil and China under Negotiation
Nov 15, 2017
China Expands Tax Concessions for Advanced Technology Service Enterprises
Nov 13, 2017
China Issues Notice on Withholding of Non-Resident Enterprise Income Tax
Nov 10, 2017
China State Council Approves Formal Repeal of Business Tax Regulations
Nov 09, 2017
Jersey Negotiating Tax Treaties with China, India, South Africa, and Uganda
Nov 09, 2017
Update - Tax Treaty between China and Kenya
Nov 08, 2017
Tax Treaty between China and Liechtenstein under Negotiation
Nov 07, 2017
IOTA Publishes Collection of Articles from Tax Officials on the Disruptive Business Models
Nov 06, 2017
China and Norway to Renegotiate Tax Treaty
Oct 02, 2017
Tax Treaty between China and Kenya Signed
Sep 25, 2017
Revisions to Tax Treaty between China and Cyprus under Negotiation
Sep 22, 2017
China to Finalize Nationwide Expansion of Tax Concessions for Advanced Technology Service Enterprises by End of September
Sep 18, 2017
BRICS Countries Confirm Commitment to Addressing BEPS and Promoting Information Exchange in Xiamen Declaration
Sep 07, 2017
Malaysia Negotiating Tax Treaties with Fifteen Countries
Sep 01, 2017
New Tax Treaty between China and New Zealand under Negotiation
Aug 14, 2017
New Tax Treaty between China and Romania has Entered into Force
Aug 11, 2017
China to Introduce Dividends Withholding Tax Deferral and other Measures to Promote Foreign Investment
Jul 31, 2017
BRICS Countries Sign Memorandum of Cooperation in Tax Matters
Jul 31, 2017
Agreement between China and Portugal on Interest Exemption Provisions in Force
Jul 26, 2017
SSA between China and Serbia under Negotiation
Jul 26, 2017
Protocol to Tax Treaty between China and Pakistan has Entered into Force
Jul 25, 2017
New Zealand Court Holds Resident May Claim China Tax Sparing Credit for CFC
Jul 25, 2017
Spain Approves Pending SSA with China
Jul 25, 2017
China and Norway to Negotiate Tax Treaty Update
Jul 12, 2017
China Clarifies Application and Requirements for Incentives for High and New Technology Enterprises
Jul 11, 2017
G20 Leaders' Declaration Published following Hamburg Summit
Jul 10, 2017
China Consults on Regulations for Environmental Protection Tax Law
Jul 06, 2017
SSA between China and the Netherlands to Enter into Force
Jun 27, 2017
China's Increased R&D Expense Super Deduction for SMEs and Increased Taxable Income Threshold for Reduced Corporate Tax Rate
Jun 21, 2017
Protocol to Tax Treaty between China and Sweden Signed
Jun 13, 2017
Signing Ceremony Held for BEPS Multilateral Instrument
Jun 08, 2017
China Extends Preferential Deduction for Advertising and Promotion Expenses
Jun 05, 2017
SSA between China and Spain Signed
May 23, 2017
SSA between China and Spain to be Signed
May 15, 2017
Romania Ratifies Pending Tax Treaty with China and Protocol to Tax Treaty with Uzbekistan
May 12, 2017
SSA between China and Switzerland to Enter into Force
Apr 21, 2017
China State Council Approves Tax Changes to Reduce Tax Burden and Support Growth
Apr 20, 2017
SSA between China and Japan under Negotiation
Apr 20, 2017
China and Portugal Sign Agreement on Application of Tax Treaty Interest Provisions
Apr 13, 2017
China Releases Guidance on Special Tax Investigations, Adjustments, and Mutual Agreement Procedures
Apr 04, 2017
G20 Finance Ministers Communiqué Published
Mar 22, 2017
China to Reduce VAT Rate on Essential Goods, Agricultural Products, Publications and Utilities
Mar 08, 2017
Romanian Lower House Passes Bills to Ratify Pending Tax Treaty with China and Protocol to Tax Treaty with Uzbekistan
Mar 03, 2017
China Issues Notice on Enhanced Procedures for Claiming Input VAT Deductions on Imported Goods
Feb 28, 2017
Swiss Tax Treaties with Anti-Abuse Provisions
Feb 08, 2017
China Announces Plans to Boost Foreign Investment
Jan 24, 2017
Protocol to Tax Arrangement between China and Macau has Entered into Force
Jan 11, 2017
Tax Treaty between China and Zimbabwe in Force
Jan 06, 2017
Update - Exchange of Notes to Tax Treaty between China and Malaysia
Jan 06, 2017
China Approves Environmental Protection Tax Law
Jan 04, 2017
Protocol to Tax Treaty between China and Pakistan Signed
Dec 13, 2016
BRICS Countries Reaffirm Commitment to BEPS Measures and Information Exchange
Dec 08, 2016
SSA between Canada and China to Enter into Force
Dec 06, 2016
China Notice on Continued VAT Exemption for Domestic R&D Equipment
Dec 01, 2016
SSA between China and Finland to Enter into Force
Dec 01, 2016
China Announcement Clarifying VAT Rules for Cross Border Services
Nov 29, 2016
China Expands Eligible Cities for the Tax Concessions for Advanced Technology Service Enterprises
Nov 18, 2016
Tax Treaty between Chile and China has Entered into Force
Nov 15, 2016
Tax Treaty between China and Liechtenstein to be Negotiated
Nov 08, 2016
Update - Tax Treaty between Cambodia and China
Nov 08, 2016
Exchange of Notes to Tax Treaty between China and Malaysia Signed
Nov 07, 2016
SSA between China and France Signed
Nov 04, 2016
China Publishes New APA Procedures including Increased Documentation Requirements
Oct 21, 2016
Tax Treaty between Cambodia and China Signed
Oct 21, 2016
Zimbabwe Ratifies Tax Treaty with China
Sep 30, 2016
China Notice on Deferred Taxation of Stock Incentives and Technology Contributions for Shares
Sep 28, 2016
SSA between China and the Netherlands Signed
Sep 15, 2016
China Approves New Foreign Investment Law
Sep 14, 2016
Pakistan to Sign Protocol to Tax Treaty with China and New Tax Treaty with Switzerland
Sep 08, 2016
G20 Leaders Summit Communiqué and OECD Report Published
Sep 07, 2016
China Issues Notice on Animation Industry Import Incentive
Aug 23, 2016
World Bank Publishes Global Corruption Survey Data in Relation to Taxation, Licensing and Other Areas of Doing Business
Aug 22, 2016
Update - New Tax Treaty between China and Romania
Aug 22, 2016
G20 Finance Ministers Issue Communiqué following Chengdu Meeting
Jul 27, 2016
Protocol to Tax Arrangement between China and Macau Signed
Jul 22, 2016
China Issues New Transfer Pricing Documentation Requirements including CbC Reporting
Jul 14, 2016
New Tax Treaty between China and Romania Signed
Jul 07, 2016
82 Countries Committed to Implementation of Four Minimum Standards of OECD BEPS Project under Inclusive Framework
Jul 05, 2016
Protocol to Tax Arrangement between China and Macau to be Signed
Jul 05, 2016
Tax Treaty between China and Kenya to be Negotiated
Jun 16, 2016
China Postpones New Cross Border E-Commerce Positive List
Jun 09, 2016
China Revises Guidance on VAT Exemptions for Cross Border Service and Intangible Property Transactions
May 25, 2016
China Amends Conditions for Integrated Circuit and Software Sector Incentives
May 23, 2016
OECD Forum on Tax Administration Agrees on Common Transmission System for CbC and CRS Information
May 18, 2016
Multilateral Agreement for the Exchange of CbC Reports Signed by Canada, China, Iceland, India, Israel and New Zealand
May 13, 2016
New Tax Treaty between China and Russia has Entered into Force
Apr 20, 2016
Five EU Countries Announce Plans to Develop Multilateral System for Automatic Exchange of Beneficial Ownership Info and G20 Listens
Apr 18, 2016
New Tax Treaty between China and Germany has Entered into Force
Apr 15, 2016
Protocol to the Tax Treaty between Bahrain and China has Entered into Force
Apr 11, 2016
China Issues Notice on Taxation of Cross Border (B2C) E-commerce
Apr 05, 2016
Protocol to the Tax Treaty between China and Indonesia has Entered into Force
Apr 04, 2016
China Issues Circular on VAT for Construction, Real Estate, Financial and Consumer Services Sectors
Mar 25, 2016
China Considering "Tobin Tax" on Currency Transactions
Mar 21, 2016
China's Circular on New Transfer Pricing and other Anti-Avoidance Rules Expected Soon
Mar 17, 2016
China Announces that Transition of Remaining Sectors to VAT to be Completed in May
Mar 09, 2016
China Adjusts Conditions for High and New Technology Enterprise Status
Feb 19, 2016
China Expands Cross Border E-Commerce Zone Pilot Project
Feb 05, 2016
China Increases Revenue Thresholds for Exemptions from Certain Government Funds Charges
Feb 04, 2016
Mutual Assistance Convention has Entered into Force for China
Feb 02, 2016
Protocol to the Tax Arrangement between China and Hong Kong has Entered into Force
Jan 14, 2016
China Planning to Expand VAT to all Remaining Sectors in 2016
Dec 31, 2015
Protocol to the Tax Treaty between China and Estonia has Entered into Force
Dec 30, 2015
Monaco and China Sign the OECD Agreement on Automatic Exchange of Financial Information
Dec 17, 2015
SSA between China and Romania under Negotiation
Dec 11, 2015
Update - Tax Treaty between China and Zimbabwe
Dec 10, 2015
Tax Treaty between China and Zimbabwe Signed
Dec 08, 2015
China Removes Statutory Minimum Capital Requirements for Certain Foreign Invested Entities
Dec 01, 2015
New Tax Treaty between China and Romania under Negotiation
Nov 30, 2015
China to Implement Lottery System for Tax Audits
Nov 17, 2015
OECD Holds Inaugural Meeting for the BEPS Multilateral Instrument
Nov 12, 2015
China Issues New Rules for the Super Deduction Incentive for R&D Activities
Nov 10, 2015
Update - New Tax Treaty between China and Germany
Nov 06, 2015
China Expands Scope of Exported Services Zero-Rated for VAT
Nov 04, 2015
India Authority for Advance Rulings Holds that Certain Services Considered FTS under China-India Treaty even if Not Rendered in the Other State
Nov 02, 2015
Update - Protocol to the New Tax Treaty between China and Russia
Oct 30, 2015
China Extends R&D Tax Incentives
Oct 23, 2015
China Deposits Ratification Instrument for Mutual Assistance Convention
Oct 20, 2015
OECD Publishes Final BEPS Package
Oct 06, 2015
China Planning Risk Assessment Monitoring for Special Tax Adjustment Purposes
Oct 02, 2015
SSA between China and Switzerland Signed
Oct 02, 2015
China Expands List of Industries Eligible for Accelerated Depreciation Methods
Sep 29, 2015
China Issues Draft Implementation Measures for Special Tax Adjustments for Public Comment
Sep 23, 2015
China Updates Policy on Tax Treaty Benefits Eligibility for Non-Residents
Sep 22, 2015
SSA between China and Spain under Negotiation
Sep 18, 2015
Tax Agreement between China and Taiwan Signed
Aug 28, 2015
China Cancels Pre-Approval Requirement for 22 Tax Items
Aug 26, 2015
China Further Increases Small Business Tax Relief Threshold and Extends VAT Exemption
Aug 24, 2015
China Considering Nationwide Property Tax
Aug 21, 2015
China to Introduce New Environmental Protection Tax
Aug 11, 2015
China Amends Interest Withholding Tax Rules for Foreign Branches of Chinese Banks
Jul 06, 2015
China Amends Documentation and Other Rules for Special Tax Treatment of Reorganizations
Jul 03, 2015
China Ratifies Mutual Assistance Convention
Jul 03, 2015
Update - Tax Treaty between Chile and China
Jul 02, 2015
China Issues Reporting Rules for Cost Sharing Agreements
Jul 01, 2015
Tax Arrangement between China and Taiwan may be Signed by the End of the Year
Jun 26, 2015
Protocol to the Tax Treaty between China and Pakistan under Negotiation
Jun 23, 2015
China Introduces Tax Exemption on Gains from Technology Transfers and other Incentives for Innovation Zones
Jun 16, 2015
Tax Treaty between Angola and China to be Negotiated
Jun 15, 2015
China Clarifies Rules Concerning Special Tax Treatment for Corporate Reorganizations
Jun 09, 2015
Revisions to the Tax Treaty between Brazil and China to be Negotiated
Jun 04, 2015
OECD Announces that Work on the BEPS Multilateral Instrument is Underway
Jun 02, 2015
Tax Treaty between China and Colombia to be Negotiated
Jun 01, 2015
Tax Treaty between Chile and China Signed
May 28, 2015
China Clarifies Continued Application of Local and Regional Tax Incentives
May 19, 2015
China Publishes Details of Major CFC Case
May 12, 2015
Protocol to the New Tax Treaty between China and Russia Signed
May 11, 2015
China to Finalize Plans for VAT on Real Estate Sales in 2015
May 05, 2015
Update - Protocol to the Tax Treaty between China and Indonesia Signed
Apr 27, 2015
Chile and China Conclude Tax Treaty Negotiations
Apr 24, 2015
New Zealand Announces Tax Treaty and Protocol Negotiation Plans
Apr 09, 2015
SSA between Canada and China Signed
Apr 07, 2015
Protocol to the Income Tax Arrangement between China and Hong Kong Signed
Apr 02, 2015
China Publishes Notice on Joint Punishments for Serious Tax Crimes
Mar 31, 2015
Protocol to the Tax Treaty between China and Indonesia Signed
Mar 30, 2015
China Approves Plans for Three New Free Trade Zones
Mar 26, 2015
China Issues Strengthened Transfer Pricing Rules Concerning Royalties and Service Fees
Mar 23, 2015
China Clarifies Eligibility for Western Regions Tax Incentive
Mar 18, 2015
China Confirms Japan's Local Corporation Tax Creditable under Tax Treaty
Mar 17, 2015
Protocol to the Tax Treaty between China and Pakistan to be Negotiated
Mar 16, 2015
China Centralizes Export Tax Rebate Payments
Mar 05, 2015
China Small Business Tax Relief Threshold Increased
Mar 03, 2015
New SSA between China and South Korea has Entered into Force
Feb 19, 2015
Tax Treaty between China and Malaysia under Negotiation
Feb 10, 2015
China Expands Rules on Indirect Transfers of Chinese Assets
Feb 09, 2015
China Allows Wholly Foreign Owned Companies in Shanghai FTZ to Conduct E-Commerce Activities
Feb 06, 2015
China Issues Draft Foreign Investment Law
Feb 05, 2015
China Proposes Binding Advanced Tax Rulings and Tax Payment Deferral for Tax Disputes
Jan 22, 2015
China Issues Notice on New Rating System for Export Tax Rebates
Jan 22, 2015
China Introduces Tax Deferral for Noncash Investments
Jan 12, 2015
China Amends Rules Concerning Special Tax Treatment for Corporate Reorganizations
Jan 09, 2015
China Restricts Outbound Travel of Legal Representatives of Enterprises with Overdue Tax Liabilities
Jan 06, 2015
New Tax Treaty between China and France has Entered into Force
Jan 06, 2015
China Clarifies Thresholds for Exemptions from Certain Government Funds Charges
Jan 05, 2015
China to Clean Up Tax Benefits Introduced by Local and Regional Authorities
Dec 18, 2014
China Issues New GAAR Administrative Measures
Dec 15, 2014
Protocol to the Tax Treaty between China and Estonia Signed
Dec 15, 2014
China to Expand Incentives for High-Tech Offshore Services Outsourcing
Dec 09, 2014
China to Implement VAT on Financial Services in 2016
Dec 02, 2014
China Clarifies Taxation of QFII and RQFII Capital Gains
Nov 25, 2014
China Provides Tax Guidance for Shanghai-Hong Kong Stock Connect
Nov 20, 2014
China and Taiwan Conclude Negotiations for a Tax Arrangement
Nov 19, 2014
Tax Treaty between China and Switzerland has Entered into Force
Nov 17, 2014
China Disregards U.S. Intermediary to Tax U.S. Company's Indirect Share Transfer
Nov 14, 2014
China's Revised Catalogue for the Guidance of Foreign Investment Industries Released for Public Comment
Nov 07, 2014
China Issues Notice Confirming New Accelerated Depreciation Measures
Oct 29, 2014
New Tax Treaty between China and Russia Signed
Oct 15, 2014
China Introduces Tax Compliance Grading System
Oct 09, 2014
France Approves New tax Treaty with China
Oct 09, 2014
Denial of Tax Treaty Benefits for Dividend Distributions from China
Oct 02, 2014
Foreign Partner of a Foreign-Invested Partnership in China Subject to Enterprise Income Tax
Oct 01, 2014
China Considering E-Tax for 2015
Sep 30, 2014
China to Introduce New Accelerated Depreciation Measures
Sep 29, 2014
SSA between China and Finland Signed
Sep 24, 2014
China Releases New Measures Relaxing Control on Overseas Investment
Sep 23, 2014
China to Increase VAT and BT Exemption Threshold
Sep 22, 2014
China Expands Taxation of Non-Resident International Transport Activities
Sep 17, 2014
SSA between South Africa and China Signed
Sep 16, 2014
China Gives Focus to Withholding Tax Avoidance Arrangements for Chinese Sourced Dividends
Sep 10, 2014
China Issues Revised Rules on VAT Exemption for Cross-Border Services
Sep 08, 2014
China Issues Public Notice on Special Transfer Pricing Self-Adjustments
Sep 05, 2014
Chinese Tax Authorities Increase Targeting of Indirect Transfers of Shares in Chinese Companies by Non-Residents
Sep 03, 2014
China Gives Focus to Service Fee and Royalty Payment Transfer Pricing
Aug 25, 2014
China Expands Export Tax Rebate Program to Include Additional Feeder Ports
Aug 19, 2014
Update - New Tax Treaty between China and the Netherlands to Enter into Force
Aug 07, 2014
TIEA between China and Liechtenstein has Entered into Force
Aug 04, 2014
China Clarifies VAT Exemption for Indirect International Transport Agency Services
Jul 15, 2014
China Exempts Electric Cars from Purchase Tax
Jul 14, 2014
The Netherlands Ratifies Tax Treaty with China
Jul 10, 2014
China Issues Draft GAAR Guidance for Public Comment
Jul 08, 2014
China Issues Reporting Requirements for Foreign Investments and Income
Jul 07, 2014
China Unifies Reduced VAT Rates Under Simplified Calculation Method
Jun 23, 2014
Swiss Parliament Approves for Ratification the New Tax Treaty With China
Jun 18, 2014
Tax Treaty between China and Fiji under Negotiation
Jun 13, 2014
Memorandum of Cooperation on Taxation between China and Kyrgyzstan Signed
May 21, 2014
Telco's Included in China's BT to VAT Transition Program
May 08, 2014
Notice Issued on Treaty Benefits Eligibility for Income From Chinese Investments
Apr 29, 2014
Reduced China Corporate Income Tax for Hengqin, Pingtan and Qianhai
Apr 24, 2014
China Submits Views on Intra-Group Services and Management Fees
Apr 23, 2014
Denial of Beneficial Owner Status for Income From China
Apr 15, 2014
China Delays Telco VAT
Apr 08, 2014
Germany and China Sign New Tax Treaty
Apr 03, 2014
China Announces 2014 Tax Audit Targets
Mar 27, 2014
Bahraini Parliament Approves Tax Treaty Protocol With China
Mar 25, 2014
Tax Treaty Between China and Ecuador Enters Into Force
Mar 24, 2014
Treaty between China and Ecuador – details
Mar 14, 2014
Treaty between France and China (People's Rep.) – details
Mar 14, 2014
Treaty between China (People's Rep.) and Germany – details
Mar 14, 2014
Place of effective management – amendment to the notice of 2009
Feb 01, 2014
Treaty between Belgium and China (People's Rep.) – clarification on entry into force
Jan 01, 2014
Special tax treatment of share transfer by non-resident enterprise
Dec 31, 2013
Laws on foreign investment under review
Dec 31, 2013
Treaty between Belgium and China (People's Rep.) enters into force
Dec 31, 2013
Business tax on disposal of financial products clarified
Dec 25, 2013
Treaty between China (People's Rep.) and France signed
Dec 25, 2013
Protocol to treaty between Bahrain and China (People's Rep.) signed
Dec 02, 2013
Treaty between China (People's Rep.) and Switzerland signed
Dec 02, 2013
Income tax incentives for software enterprises – clarified
Nov 12, 2013
Tax treatment of hybrid financing of investment clarified
Nov 12, 2013
Letter on Wal-Mart indirect share transfer case published
Jun 27, 2013
Treaty between China and Australia – application extended to new tax
Jun 27, 2013
Treaty between Netherlands and China (People's Rep.) – signed and details
Jun 27, 2013
Interest on local government bonds exempt from income tax
Jun 24, 2013
Treaty between Belarus and Singapore signed
Jun 24, 2013
New tax rules on foreign invested partnerships expected
May 06, 2013
Treaty between India and China (People's Rep.) – Indian decision that routine maintenance and repairs are not technical services
May 06, 2013
Protocol to treaty between United Kingdom and China (People's Rep.) signed
May 04, 2013
QFII: Capital gains derived may be subject to tax
Mar 25, 2013
Treaty between China (People's Rep.) and Ecuador signed
Mar 25, 2013
Treaty between China (People's Rep.) and Singapore – SAT clarifies article 13 (capital gains)
Mar 25, 2013
Treaty between China (People's Rep.) and Singapore – SAT clarifies article 13 (capital gains)
Mar 25, 2013
Treaty between China (People's Rep.) and Japan applies to new Japanese taxes
Feb 10, 2013
New tax treatment of dividends derived by individuals from listed companies published
Feb 09, 2013
Provisional regulations on capital contribution with equity by foreign investment enterprise published
Feb 09, 2013
Case of transfer of shares published
Oct 23, 2012
Case of transfer pricing adjustment published
Oct 23, 2012
Treaty between Ukraine and China (People's Rep.) – Clarifications on application
Oct 23, 2012
Treaty between China (People's Rep.) and Mauritius – New case of "beneficial owner" under tax treaty published
Oct 14, 2012
Further rules on determination of beneficial owner published
Sep 03, 2012
Deduction of advertising and promotion expenses clarified
Jul 29, 2012
Treaty between China (People's Rep.) and Denmark signed
Jul 29, 2012
Income tax incentives for software and integrated circuits enterprises renewed and extended
Jul 25, 2012
Protocol to treaty between China (People's Rep.) and Latvia
Jul 25, 2012
Treaty between China (People's Rep.) and Malta enters into force
Nov 24, 2011
Treaty between China and United Kingdom – signed and details
Jul 27, 2011
Treaty between Czech Republic and China (People's Rep.) enters into force
Jun 21, 2011
Treaty between China (People's Rep) and Barbados – Anhui Tax Bureau rules Barbados IBC not "beneficial owner" for treaty purposes
Apr 27, 2011
Treaty between China (People's Rep.) and Finland enters into force
Jan 09, 2011
Urban maintenance and construction tax and education surcharge for foreign invested enterprises, foreign enterprises and foreign individuals
Nov 27, 2010
Protocol to treaty between China (People's Rep.) and Singapore enters into force
Nov 27, 2010
Business tax exemption for offshore services
Oct 26, 2010
Protocol to treaty between China (People's Rep.) and Barbados – details
Aug 23, 2010
Treaty between Finland and China (People's Rep.) signed and details
Jul 17, 2010
New high technology enterprises: further clarification on treatment of tax incentives in transitional period
Jun 13, 2010
Technology transfer – treaty treatment clarified
Mar 23, 2010
FTC regime clarified
Mar 05, 2010
FTC regime clarified
Feb 19, 2010
Tax reduction for low-profit enterprises
Jan 20, 2010
Protocol to treaty between China (People's Rep.) and Singapore enters into force
Jan 20, 2010
Instructions on determination of "beneficial owner" under tax treaties
Dec 21, 2009
Treaty and protocol between Belgium and China (People's Rep.) – details
Nov 20, 2009
Treaty treatment of royalties clarified
Oct 11, 2009
Treaty benefits for non-residents – administrative rules
Oct 11, 2009
Tax rules on enterprise reorganization published
Jun 07, 2009
Treaty between China (People's Rep.) and Saudi Arabia – details
Jun 07, 2009
Treaty between China (People's Rep.) and Nigeria enters into force
May 13, 2009
Notice relating to tax administration on withholding taxes published
Apr 10, 2009
Implementation of treaty article on dividends
Apr 10, 2009
Treaty between Saudi Arabia and China (People's Rep.) enters into force
Apr 10, 2009
Withholding tax on dividends and interest paid to qualified foreign institutional investor clarified
Mar 16, 2009
Treaty between China (People's Rep.) and Qatar – entry into force and details
Jan 23, 2009
Passive income of non-resident enterprises taxed on gross basis
Nov 04, 2008
Treaty between Ireland and Chile enters into force
Nov 04, 2008
Reduced tax rate for low-profit enterprises not applicable to non-residents
Aug 11, 2008
Second protocol to income tax arrangement between China and Hong Kong enters into force
Aug 11, 2008
Treaty between Russia and China (People's Rep.) – Russia clarifies application
Aug 11, 2008
Tax credit for purchase of Chinese equipment or machinery ceases
Jul 27, 2008
Draft administrative regulations on special tax adjustments
May 14, 2008
Treaty between Japan and China – Tax sparing credit continues to be allowed for Chinese taxpayers
May 14, 2008
Second protocol to income tax arrangement between Hong Kong and China – details
Mar 16, 2008
Interim tax incentives for new high-tech enterprises in economic zones and Shanghai Pudong New Area
Feb 08, 2008
Implementation Rules to New Corporate Income Tax Law published
Jan 16, 2008
Draft administrative rules on documentation requirements for related party transactions to be released
Jan 16, 2008
Treaty between Netherlands and China (People's Rep.) – implementation agreement on exchange of information signed and details
Jan 16, 2008
APA between China and Korea (Rep.) signed
Dec 03, 2007
Draft Implementation Rules to New Enterprise Income Tax Law
Nov 04, 2007
Treaty between China (People's Rep) and Algeria enters into force
Nov 04, 2007
Treaty between the Netherlands and China – negotiations
Oct 01, 2007
Treaty between Singapore and China (People's Rep.) signed
Jul 29, 2007
Protocol to treaty between Mauritius and China (People's Rep.) enters into force
May 28, 2007
China signs first APA with US
Feb 24, 2007
Draft of new enterprise income tax law
Jan 15, 2007
Protocol to treaty between China (People's Rep.) and Mauritius – details
Nov 12, 2006
Amendment to treaty between China (People's Rep.) and Canada
Oct 14, 2006
Protocol to treaty between China (People's Rep.) and Mauritius signed
Oct 14, 2006
Ruling on permanent establishments and profit allocation
Sep 12, 2006
New income tax arrangement between China and Hong Kong signed
Sep 12, 2006
Tax incentives for new economic zone in Tianjin
Jul 11, 2006
Second protocol to treaty between China and South Korea signed
May 14, 2006
Treaty between Czech Republic and China (People's Rep.) initialled
May 14, 2006
New enterprise income tax proposal submitted to legislative committee
Apr 09, 2006
Permanent establishment – treaty definition clarified
Apr 09, 2006
On 8 December 2005 China (People's Rep.) and the Czech Republic agreed to conclude a new tax treaty as soon as possible. The new treaty would replace the China-Czechoslovakia treaty of 11 June 1987, which currently applies to relations between China and the Czech Republic.
Jan 01, 2006
The first-time income tax treaty between Greece and China, signed on 3 June 2002, entered into force on 11 November 2005. The treaty generally applies from 1 January 2006.
Dec 06, 2005
China (People's Rep.) and Mexico signed a first-time tax treaty on 12 September 2005. Further details of the treaty will be reported subsequently.
Oct 16, 2005
Hong Kong has announced that, beginning on 5 September 2005, negotiations will take place with China (People's Rep.) to expand and update the China- Hong Kong income tax treaty of 11 February 1998.
Aug 03, 2005
Entry into force on 23 December 2004, effective as from 1 January 2005
Jan 19, 2005