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China Archive

  • December 2010

    China relaxes rules for technology enterprises

    December 13, 2010

    The Chinese authorities have released a new circular that relaxes the recognition criteria for advanced technology service enterprises (ATSEs).

  • November 2010

    Firms show their best side at Asia Awards

    November 23, 2010

    The competition to provide advice of the highest quality to taxpayers in Asia was evident at the Asia Tax Awards, which were presented in Singapore tonight and which were attended by leading tax directors, officials and practitioners from throughout the region.

  • Korean sovereign bond tax will deter investors

    November 16, 2010

    South Korea's proposed revival of a 15.4% tax on foreign-held Won-denominated Treasury and central bank bonds would have an immediate negative impact on investor appetite.

  • OECD maintains move towards greener tax policy

    November 09, 2010

    The OECD said sound tax policies, setting incentives for businesses to adopt and develop new and clean technologies, are key to the continuance of rising living standards in emerging economies.

  • OECD maintains move towards greener tax policies

    November 09, 2010

    The OECD has said sound tax policies, setting incentives for businesses to adopt and develop new and clean technologies, are key to the continuance of rising living standards in emerging economies.

  • Treaties and TIEAs signed this week - November 9 2010

    November 09, 2010

    Keep up to date with the jurisdictions that have been updating their international networks this week

  • Twenty-one years in tax

    November 01, 2010

    As International Tax Review celebrates its 21st birthday in November 2010, Erin Kelechava takes the opportunity to look back at a selection of the notable events in tax since 1989.

  • Ireland signs tax treaty with Hong Kong

    November 01, 2010

  • October 2010

    China's enterprise reorganisation tax rules translated

    October 29, 2010

    Read an English translation of Chinese legislation on Measures for the Administration of Enterprise Income Tax in Connection with Enterprise Re-organisation

  • Chinese surtaxes signal end of preferential tax policies for foreign investors

    October 29, 2010

    The tax gap is now closed up between domestic and foreign investors in China.

  • The shifting winds of litigation

    October 01, 2010

    Tax litigation has never been plain sailing. Appeals against revenue authority decisions are increasing and more cases are getting to court. Added to that, the economic downturn means tax authorities are trying to recover as much revenue as they can. But change is happening. Sophie Ashley reports that a lack of government funds is having an effect on litigation tactics as revenue authorities are being forced to become more choosey about which cases to take to court.

  • Challenges of China's double tax agreements

    October 01, 2010

    Over the past 12 months the Chinese government has been keeping taxpayers busy with the release of a number of significant anti-avoidance tax circulars. Yongjun Peter Ni, Hao Jiang and Jiang Bian of White & Case in China explain how these circulars affect double tax agreements.

  • September 2010

    Targeting indirect share transfers by foreign investors

    September 01, 2010

    Jon Eichelberger of Baker & McKenzie in Beijing warns taxpayers about the difficulties raised by circular 698 for foreign investors. The new regulations bring in procedures for reporting that will affect many international companies.

  • Brazil: Caution advised to avoid disaster

    September 01, 2010

    Simone Dias Musa, Clarissa Machado and Camilla Lagrasta explain how not following the OECD guidelines makes the Brazilian rules difficult to follow. With fixed margins regardless of industry and new thin capitalization rules, taxpayers need to be aware of the complex legislation.

  • Mexico: Moving forward along a different path

    September 01, 2010

    In Mexico, the transfer pricing rules have been in force since 1997, a relatively long time in Latin America. Moisés Curiel, Carlos Linares and Emilio Angeles talk taxpayers through staying on the right side of the notoriously strict

  • Venezuela: Taxpayers are at risk of severe penalties

    September 01, 2010

    Ronald Evans and Gustavo Sánchez discuss Venezuela's complex rules and explain that taxpayers must strive to comply with the legislation or face heavy penalties.

  • August 2010

    China seeks outsourcing investment

    August 17, 2010

    The Chinese Ministry of Finance has issued a circular that offers exemptions for businesses involved in offshore service outsourcing.

  • China to trial environmental taxes

    August 10, 2010

    Four Chinese provinces have applied to trial new environmental taxes being worked on by the Ministry of Finance, the State Administration of Taxation, and the Ministry of Environmental Protection, even before the proposals have been accepted by the State Council.

  • China's reorganisation circular fails to address concerns

    August 09, 2010

    China's State Administration of Taxation (SAT) has issued guidance on the tax treatment of enterprise reorganisations 15 months after the rules were changed. However, the amendments provide more questions than answers.

  • July 2010

    China eliminates export VAT refunds

    July 19, 2010

    Changes to China's VAT system were introduced last week that revokes the export VAT refund for hundreds of items.

  • China launches resources tax pilot scheme

    July 02, 2010

    The Chinese authorities have issued a circular that launches a pilot programme for the reform of the country's resources tax.

  • China claims biggest 698 victory

    July 01, 2010

  • June 2010

    Measures make it easier to obtain VAT status

    June 08, 2010

    The Administration Measures on Recognition of General VAT Payers, which came into effect in March, has made it easier for companies in China to obtain general VAT status.

  • Controversy and litigation dominate tax forum

    June 01, 2010

    Following last month's Asia Tax Executives' Forum in Singapore, Ralph Cunningham and Jack Grocott discover what is really keeping Asia-Pacific taxpayers up at night. Increased scrutiny and dispute litigation rather than resolution really is the stuff of nightmares for the region's tax community.

  • China: New guide for multinationals in China

    June 01, 2010

    By Glenn DeSouza, TP Management Consulting, Shanghai

  • May 2010

    Circular clarifies Chinese tax law

    May 01, 2010

  • Tax Relief: Volcano-way

    May 01, 2010

    A monthly commentary on the notable facts, figures and goings-on in the tax world. Suitable items should be sent to

  • April 2010

    Circular clarifies Chinese tax law

    April 06, 2010

    The Chinese State Administration of Taxation (SAT) has issued a circular that further clarifies certain aspects of the country's tax law.

  • China adjusts rules for foreign investors

    April 01, 2010

  • No time to talk tax

    April 01, 2010

    A monthly commentary on the notable facts, figures and goings-on in the tax world.

  • March 2010

    China adjust rules for foreign investors

    March 08, 2010

    Foreign investors with representative offices in China need to establish whether they are entitled to a tax exemption under new rules released by the country's tax authorities.

  • New China-Barbados treaty targets capital gains

    March 08, 2010

    China's amendment to its tax treaty with Barbados is likely to affect companies looking to invest in China with the biggest change targeting capital gains tax.

  • What you need to know about disputes with the SAT

    March 01, 2010

    Matthew McKee and Li Wei of Chinese tax law firm Hwuason talk taxpayers through handling clashes with the national tax authorities.

  • Chinese circular eliminates traditional planning methods

    March 01, 2010

  • February 2010

    Chinese circular eliminates traditional planning methods

    February 08, 2010

    China has released a circular that will eliminate the traditional forms of tax planning used by foreign investors, despite concerns the new regulation is too broad.


    February 01, 2010

    This is a selection of the type of articles you can expect to find in TP Week. Inside is a collection of stories focusing on transfer pricing controversy and litigation.

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