Other Briefings
Preparing for China’s Annual CIT Filing: How to Deal with Book-Tax Differences
Book-tax difference management is a key aspect of annual CIT filing in China, which businesses need to handle to avoid unnecessary penalties.
Hong Kong Budget 2023-24: Speedy Recovery and the Path to Normalcy
The Hong Kong Budget 2023-24 announced key measures targeting a speedy path to economic normalcy for the city as borders reopen for business.
China Fully Implements New IPO Rules – Understanding the Registration-Based Mechanism for Public Listings (Updated)
China is reforming its IPO system and expanding the registration-based mechanism to more exchanges. We discuss the impact on companies and investors.
Preparing for China’s Annual CIT Filing: Have You Exhausted All CIT Incentives?
The annual CIT reconciliation is a good chance of the year for companies to examine if they have exhausted all possible tax incentives. In this article, we introduce the major CIT incentives offered in China
OECD Finalizes BEPS 2.0 Implementation Guidelines – Implications for MNCs in China
The OECD has finalized implementation guidance for the 15% global minimum tax rate, which both mainland China and Hong Kong have agreed to. We discuss the latest guidance and impact on multinationals.
Annual Compliance Requirements in China: A Step by Step Guide
We discuss the China annual compliance procedures and their timeline for foreign invested enterprises and representative offices.
China to Extend Preferential Individual Income Tax Policies
China has announced the extension of several preferential individual income tax policies for resident taxpayers to boost capital market liberalization and corporate innovation.
China Tax Filing and Payment Deadlines for 2023
Businesses operating in China are suggested to pay attention to the tax filing and payment deadlines for 2023 to avoid late payment penalties and tax credit downgrading.
