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Download PDF of October 2013 Practical China Tax and Finance Strategies
13 Nov 2013


Antitrust Enforcement

A recent decision by the Guangdong Price Bureau is important in many respects. It illustrates the breadth of the investigations launched by NDRC and its local offices and it also shows a reliance on the excessive pricing prohibition in the AML. Page 1

Hong Kong Update
The Inland Revenue Department has recently conducted over 25 audits targeting offshore funds with Hong Kong-based investment advisors. Page 1

PE for Income Tax
The use of a secondment arrangement can create a taxable presence for the dispatching entity. Circular 19 provides useful guidance on when such a taxable presence is established. Page 3

Free Trade Zone Investment
The State Council released a circular which sets forth comprehensive policies for the Shanghai Free Trade Pilot Zone. It is expected that the SFTPZ will be used as a pilot platform for China’s economic upgrade. Page 5

China Finance
The central bank’s concern over inflation may result in a reduction of cash from the financial system causing interest rates to rise. Municipal bonds are viewed as a possible solution to help solve the local government debt issue. Page 7

Business in China
The climate in China for major companies doing business compares favorably to emerging markets. Patience is a key component to the trademark registration process which can take up to 18 months. Page 11

Download September 2013 PDF of Practical China Tax and Finance Strategies
13 Nov 2013


Hong Kong Update
Hong Kong has recently enacted amendments to incorporate into the HK regime on tax information exchange. These amendments were based on a model agreement first released by the OECD in 2002. Page 1
Tax Treaties
China enters into new income tax treaties with the UK and the Netherlands. Significant changes impact the determination of permanent establishment and a reduction in the withholding percentage on dividends. Page 1

VAT & DTA Updates
The SAT has recently promulgated two tax circulars on the detailed implementation rules for the VAT Pilot Program. Circular 165 provides important principles and guidelines for the beneficial owner status on dividends under the DTA between Mainland China and Hong Kong. Page 3

China Finance
The eastern province of Jiangsu is set to tighten the rules for land sales by local authorities in the first such step by local governments to rein in debt problems. Property developers prepare for an expected credit crunch. Page 7

Business in China
There are certain basic due diligence steps you should take for all transactions with Chinese companies. Why a one-time purchase is usually a very bad idea. Dealing with bad product from China and the basics of trademark protection. Page 9

Practical China Tax and Finance Strategies Archives
15 Apr 2008

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