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

  • Hong Kong Tax Residency Certificate Valid for Three Calendar Years for Treaty Purposes
  • Jiangsu Case: Transfer Pricing Adjustments on Related-party Transaction Between Domestic Affiliates
  • Ningxia Case: Share Transfer Price Adjusted Based on Internal Comparable Transactions
  • Shandong Case: Transfer Pricing Adjustments to Outbound Royalty Payments
  • Guangdong Case: China's First Tax Litigation Case on Dual Employment Arrangements
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