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IRD Tax Audit Triggers, Processes and Penalties for Enterprises in Hong Kong
May 20, 2026
Background Hong Kong features a simplified and business-friendly tax system for corporate taxpayers. Nevertheless, the Inland Revenue Department (IRD) conducts regular tax audits covering all …
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Audit Requirements for Foreign-Invested Enterprises in China
May 11, 2026
Foreign-invested enterprises (FIEs) operating in China are mandatorily required to submit audited financial statements to competent authorities for annual corporate reporting and tax filing purposes. Against the backdrop of continuously …
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Why Annual Financial Audits are Critical for Foreign-Invested Enterprises in China
April 13, 2026
Background An audit is a critical component of a company’s operations. An objective and neutral audit can enhance transparency, build trust among management and shareholders, and reduce …
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China’s 2026 VAT law supporting documents: An enterprise action guide
April 4, 2026
On 30 January 2026, the Ministry of Finance and the State Taxation Administration issued seven key supporting announcements for China’s Value-Added Tax Law and its …
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China VAT law with key insights on the implementation regulations
March 31, 2026
On 1 January 2026, China implemented its first Value-Added Tax Law and supporting implementation regulations, marking a significant shift in the country’s largest tax category. …
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Key Year-End Processes for Registered Companies in China: Audit, Tax Reconciliation, Inspection and Profit Repatriation
March 17, 2026
All registered companies in China are legally obligated to complete certain year-end processes. These processes are not only critical for maintaining compliance with Chinese regulations but also …
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China annual audit: Strengthening compliance through checks and balances
March 2, 2026
An audit is a critical component of a company’s operations. An objective and neutral audit can not only enhance transparency and build trust among management …
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Understanding China’s Double-Tax Agreements
February 28, 2026
Background Navigating international taxation poses inherent complexities, particularly for individuals and enterprises generating income across national borders. Cross-border transactions, cross-border investments, and overseas profit repatriation …
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Understanding Statutory Audit in China
February 13, 2026
Background Statutory audits hold a pivotal role in upholding financial transparency and regulatory compliance for businesses operating within the Chinese market. In accordance with the …
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Transfer Pricing Compliance in China: Key Rules, Risks and Best Practices
February 1, 2026
Background Transfer pricing refers to the pricing of transactions between related affiliated companies, and this area has come under increasingly strict supervision by Chinese tax …
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How to Claim Social Insurance as an Expatriate Leaving China?
January 31, 2026
Foreign employees working in China are generally required to participate in the country’s social insurance system, covering pensions, medical insurance, unemployment, work-related injury, and maternity …
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How to Establish a Representative Office (RO) in China?
January 20, 2026
Foreign companies often view the Representative Office (RO) as a practical first step toward entering the Chinese market. The structure is relatively simple to establish, …
