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

  • China Issues New Individual Income Tax Rules on Equity Incentives
  • The SAT Clarifies the VAT Treatment of Prepaid Cards
  • Jiangsu State Tax Bureau Proposes A New Transfer Pricing Method
  • New China-Russia Tax Treaty Enters into Force
  • Zhejiang Case: Tax Bureau Applies Beneficial Ownership Test to Treaty Benefits for Capital Gains
  • PRC Tax Authorities Increase Scrutiny on Service PEs
  • China Strengthens Tax Collection on Entertainers’ Income
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