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In this issue of the China Tax Monthly, we will discuss the following tax developments in China:

  • China Signs the MCAA for Automatic Exchange of CbC Reports
  • The SAT Issues New VAT Exemption Measures
  • The SAT Revises Measures on Publishing Tax Noncompliance Cases
  • Recordal Procedure Applies to Software and Integrated Circuit Enterprises Claiming EIT Incentives
  • Shandong Case: Offshore Upstream Merger Disqualified from Notice 59 Exemption
  • Taizhou Case: PRC Target Company Enterprise Required to Withhold Tax on Capital Gains
  • Guiyang Case: Management Fee Deemed to be Distributed Dividends
  • China Issues Tax Rules on Cross-border B2C E-commerce
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