On 6 May 2016, China's State Administration of Taxation issued Public Notice 29 (2016), which provides guidelines for the value added tax (VAT) exemptions for cross border service and intangible property transactions when provided by China resident taxpayers. It expands upon and replaces Public Notice 49 (2014) ({News-2014-09-08/A/4- previous coverage}). In general the previous exemptions speci…