China Tax News
Treaty between China (People's Rep.) and Qatar – entry into force and details
Passive income of non-resident enterprises taxed on gross basis
Treaty between Ireland and Chile enters into force
Reduced tax rate for low-profit enterprises not applicable to non-residents
Treaty between Russia and China (People's Rep.) – Russia clarifies application
Second protocol to income tax arrangement between China and Hong Kong enters into force
Tax credit for purchase of Chinese equipment or machinery ceases
Treaty between Japan and China – Tax sparing credit continues to be allowed for Chinese taxpayers
Draft administrative regulations on special tax adjustments
Second protocol to income tax arrangement between Hong Kong and China – details
Interim tax incentives for new high-tech enterprises in economic zones and Shanghai Pudong New Area
Treaty between Netherlands and China (People's Rep.) – implementation agreement on exchange of information signed and details
Draft administrative rules on documentation requirements for related party transactions to be released
Implementation Rules to New Corporate Income Tax Law published
APA between China and Korea (Rep.) signed
Draft Implementation Rules to New Enterprise Income Tax Law
Treaty between China (People's Rep) and Algeria enters into force
Treaty between the Netherlands and China – negotiations
Treaty between Singapore and China (People's Rep.) signed
Protocol to treaty between Mauritius and China (People's Rep.) enters into force
China signs first APA with US
Draft of new enterprise income tax law
Protocol to treaty between China (People's Rep.) and Mauritius – details
Amendment to treaty between China (People's Rep.) and Canada
Protocol to treaty between China (People's Rep.) and Mauritius signed
New income tax arrangement between China and Hong Kong signed
Ruling on permanent establishments and profit allocation
Tax incentives for new economic zone in Tianjin
Second protocol to treaty between China and South Korea signed
Treaty between Czech Republic and China (People's Rep.) initialled
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