Greater flexibility for financing and structuring foreign investment in China Lewis Lu of KPMG explores the impact of new rules on equity investment in China. By Lewis Lu January 21 2020
China: China releases DTA guidance to tackle red tape Lewis Lu of KPMG analyses the tax authorities’ fresh guidance on double tax agreements as the push for bureaucratic streamlining continues. By Lewis Lu December 17 2019
Hong Kong: Hong Kong SAR’s long-standing practice on foreign withholding taxes Lewis Lu and Curtis Ng of KPMG look at changes by Hong Kong SAR’s Inland Revenue Department to its foreign withholding tax treatment that could increase of the cost of... By Lewis Lu & Curtis Ng December 17 2019
China Looking Ahead: A changing global environment This edition of China – Looking Ahead comes at a precarious and symbolically charged time, with the 12-year Chinese zodiac cycle about to end and a new one about to... By Lewis Lu December 03 2019
China: China introduces new free trade zones and improved practices Since 2013 China has established an increasing number of free trade zones (FTZs) around the country. By Khoonming Ho & Lewis Lu October 15 2019
Hong Kong: IRD publishes long awaited practice notes on transfer pricing Following the enactment of the transfer pricing (TP) legislation in Hong Kong on July 13 2018, the Hong Kong Inland Revenue Department (IRD) published on July 19 2019 the three... By Lewis Lu & Curtis Ng October 15 2019
China: Looking ahead in a changing global environment The upcoming 2019 edition of ‘China Looking Ahead’ comes at a precarious and symbolically charged time, with the 12-year Chinese zodiac cycle about to end and a new one about... By Lewis Lu October 11 2019
China implements tax measures to stimulate economy and facilitate FDI On April 17 2019, China's National Statistics Bureau announced GDP growth of 6.4% in the first quarter of 2019, the same level as for the fourth quarter of 2018. By Khoonming Ho & Lewis Lu May 28 2019
Hong Kong SAR's economic substance requirements for offshore jurisdictions A number of offshore jurisdictions such as the Cayman Islands, the British Virgin Islands (BVI) and Bermuda have introduced economic substance laws. By Lewis Lu & Curtis Ng May 28 2019
New venture tax capital rules and support for inbound investment in China In recent years, China's venture capital (VC) industry has undergone rapid development and expansion. By Khoonming Ho & Lewis Lu March 21 2019
