China Tax News
Treaty benefits for non-residents – administrative rules
11 October 2009
Tax rules on enterprise reorganization published
7 June 2009
Treaty between China (People's Rep.) and Saudi Arabia – details
7 June 2009
Treaty between China (People's Rep.) and Nigeria enters into force
13 May 2009
Treaty between Saudi Arabia and China (People's Rep.) enters into force
10 April 2009
Implementation of treaty article on dividends
10 April 2009
Notice relating to tax administration on withholding taxes published
10 April 2009
Withholding tax on dividends and interest paid to qualified foreign institutional investor clarified
16 March 2009
Treaty between China (People's Rep.) and Qatar – entry into force and details
23 January 2009
Passive income of non-resident enterprises taxed on gross basis
4 November 2008
Treaty between Ireland and Chile enters into force
4 November 2008
Reduced tax rate for low-profit enterprises not applicable to non-residents
11 August 2008
Treaty between Russia and China (People's Rep.) – Russia clarifies application
11 August 2008
Second protocol to income tax arrangement between China and Hong Kong enters into force
11 August 2008
Tax credit for purchase of Chinese equipment or machinery ceases
27 July 2008
Treaty between Japan and China – Tax sparing credit continues to be allowed for Chinese taxpayers
14 May 2008
Draft administrative regulations on special tax adjustments
14 May 2008
Second protocol to income tax arrangement between Hong Kong and China – details
16 March 2008
Interim tax incentives for new high-tech enterprises in economic zones and Shanghai Pudong New Area
8 February 2008
Draft administrative rules on documentation requirements for related party transactions to be released
16 January 2008
Treaty between Netherlands and China (People's Rep.) – implementation agreement on exchange of information signed and details
16 January 2008
Implementation Rules to New Corporate Income Tax Law published
16 January 2008
APA between China and Korea (Rep.) signed
3 December 2007
Draft Implementation Rules to New Enterprise Income Tax Law
4 November 2007
Treaty between China (People's Rep) and Algeria enters into force
4 November 2007
Treaty between the Netherlands and China – negotiations
1 October 2007
Treaty between Singapore and China (People's Rep.) signed
29 July 2007
Protocol to treaty between Mauritius and China (People's Rep.) enters into force
28 May 2007
China signs first APA with US
24 February 2007
Draft of new enterprise income tax law
15 January 2007