Other Briefings
China Outbound: Forecasts for 2016, Transfer Pricing Rules in ASEAN Nations
In this edition of China Outbound, we look into our crystal ball for foreign investment trends in 2016, featuring a piece of analysis from Andrew Polk, a senior economist, on the China business environment.
In Curbing Transfer Pricing, China Moves Beyond OECD Guidelines
The recent clarification by China’s tax authorities to require overseas affiliates to perform substantial business activities all but shuts the door on the practice of funneling profits to low-tax jurisdictions. In this, China is taking a tougher stance than even the OECD.
China Regulatory Brief: IIT on Equity Transfer Income, ETF Stamp Duty Exemption, Financial Support for Trust Companies
China Clarifies IIT Rules on Income from Equity Transfer On December 7, China’s State Administration of Taxation (SAT) released the “Trial Administrative Measures on Individual Income Tax on Income from Equity Transfer (SAT Announcement [2014] No.67),” which will take effect on January 1, 2015. According to the Measures, taxpayers shall pay the individual income tax […]
Preliminary Data Issued on China’s Balance of International Payments
China released the preliminary data on China’s balance of paymentsfor the third quarter of 2012 on October 26. Details for the balance of international payments are listed below.
Official Data Issued on China’s Balance of International Payments
Sept. 17 – China’s State Administration of Foreign Exchange (SAFE) recently released the official data on China’s balance of international payments for the second quarter and the first half of 2012. Details for the balance of international payments are listed below.
China Monthly Tax Brief: September 2023
In this China Monthly Tax Brief, we discuss the roll-out or extension of 16 tax policies announced in September and support measures for FIE enterprises liberalizing cross-border capital flows and optimizing the foreign investment environment.
China Issues 24 New Measures in Clear Directive to Boost Foreign Investment
New guidelines tackle challenges faced by foreign companies in China in bid to attract foreign capital.
US Bans New Investments in China’s Sensitive High-Tech Industries
In August, President Joe Biden issued an Executive Order imposing a ban on new US investments in the Chinese economy, specifically targeting the advanced semiconductor, quantum IT, and AI industries. The ban covers indirect investments, PE, VC, JV, as well as greenfield investments.
