China: Tax measures to enhance Beijing as a services hub Lewis Lu of KPMG China looks at the transformational measures which will facilitate the flow of trade and investment in the Chinese capital. By Lewis Lu October 20 2020
A look at China’s COVID-19 guidance on permanent establishment and tax residence Lewis Lu of KPMG China explains how the State Taxation Administration has moved to respond to queries on ‘home office working’ for foreigners. By Lewis Lu September 28 2020
Looking at China’s integrated circuit and software sector tax incentives Lewis Lu of KPMG discusses how policymakers have moved to incentivise production in China’s technology sector. By Lewis Lu August 27 2020
Hong Kong SAR updates DIPN 48 on streamlining APAs Lewis Lu and John Timpany of KPMG analyse the implications of the revised guidance on advance pricing arrangements in Hong Kong SAR. By Lewis Lu & John Timpany August 25 2020
Tax treaty benefits for partnerships investing in China Lewis Lu of KPMG China explains that despite the recent easing of foreign investment restrictions, significant barriers to access DTA relief still remain in China By Lewis Lu August 12 2020
Hong Kong SAR issues updated guidance on DIPN 42 Lewis Lu and John Timpany of KPMG analyse the taxation of financial instruments and foreign exchange differences and its impact on taxpayers. By Lewis Lu & John Timpany August 11 2020
China: Master plan for Hainan free-trade port unveiled Lewis Lu of KPMG China sets out the low tax rates and simplified tax categories planned for the Hainan hubs in development. By Lewis Lu July 28 2020
Hong Kong SAR: Relief measures are tax-exempt under the anti-epidemic fund Lewis Lu and John Timpany of KPMG analyse the tax exemptions provided on subsidies and financial assistance granted under the anti-epidemic fund. By Lewis Lu & John Timpany July 27 2020
Taxing digital assets in Hong Kong Lewis Lu and John Timpany of KPMG analyse the challenges related to the taxation of digital assets in Hong Kong By Lewis Lu & John Timpany June 03 2020
Two tax enforcement cases highlight PE risk in China Lewis Lu of KPMG China looks at two case studies of how the Chinese tax authorities have interpreted permanent establishment rules strictly. By Lewis Lu June 01 2020
