Asia Transfer Pricing Brief: Q4 2023
In our Asia Transfer Pricing Brief for Q4 2023, we discuss annual peer reviews of BEPS Action 13 and BEPS Action 5 as well as the MAP statistics released for 2022 and offer advisory on best practices for MNEs.
Annual Filing of Stamp Tax on Business Account Books before January 15: FAQs
China taxpayers must complete stamp tax declaration and payment by January 15 if there has been an increase in tax items, such as “paid-in capital” and “capital reserve,” in the 2023 business account books.
China Monthly Tax Brief: December 2023
In this monthly China tax brief, we highlight December 2023 tax and foreign exchange policies for supporting businesses, attracting talents, and facilitating cross-border investment and transactions.
China Tax Filing and Payment Deadlines for 2024
Businesses operating in China are suggested to pay attention to the tax filing and payment deadlines for 2024 to avoid late payment penalties and tax credit downgrading.
Greater Bay Area Preferential IIT Subsidy for Foreign Talent in 2023/24
Zhuhai’s application deadline is January 5, 2024. Zhaoqing will close applications on January 20, 2024. Guangzhou’s application will end on February 29, 2024. Jiangmen and Zhongshan’s applications are yet to start.
An Introduction to Doing Business in China 2024 – New Publication Out Now
Doing Business in China 2024 is designed to guide new and established investors in China with updated policy changes. In this Guide, we specially focused on China’s changing business landscape and the implications for foreign investors.
China Monthly Tax Brief: November 2023
In our November China Monthly Tax Brief, explore new local government tax and subsidy incentives targeting high-quality investments.
China Tax Risks in Indirect Equity Transfer: A Case Study
In this article, we explain what an indirect equity transfer is and explore the corresponding tax risks in China by studying a typical case.