On 3 July 2014, China's State Administration of Taxation issued Public Notice 014] 38, which introduces reporting requirements in regard to foreign investments and income of companies resident in China, and non-residents with an establishment in China that have effectively connected foreign sourced income. The requirements apply from 1 September 2014.
Quarterly Reporting
When a taxpayer meets any of the following conditions it must file an information reporting form on its participation i…