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Library & Resources
Insights e-Newsletter
Declaring, Paying Profits and Dividend Out of China
Please click here for the PDF version downloading. Now that the annual audit cycle and tax filing season is over in China, companies that have …
China’s VAT Reform: The Basics
Please click here for the PDF version downloading. The Chinese government recently passing VAT reforms for current general VAT payers’ sales activities and imports that …
Analysis on “The Negative List”: Special Administrative Measures on Access to Foreign Investment 2018
Please click here for the PDF version downloading. Summary On June 28 2018, the National Development and Reform Commission (NDRC) and Ministry of Commerce (MOFCOM) …
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General Preferential Tax Reduction Measures for Small and Micro Enterprises
Please click here for the PDF version downloading. Since 2018, the State Council has been studying the tax reduction policy for small and micro enterprises. …
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Gateway to Cross-border Mergers and Acquisitions
Please click here for the PDF version downloading. Steps to ensure a well-founded international acquisition Background Cross-border M&A’s have proved to be an excellent stepping …
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Tax Benefits to Overseas Investors Reinvesting Distributed Profits Expanded
Please click here for the PDF version downloading. Background For the purposes of further encouraging overseas investors to invest in China, the Ministry of Finance, …
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Special Additional Deductions for Individual Income Tax Reform in the PRC
Please click here for the PDF version downloading. According to the newly revised individual income tax law, for the calculation of taxable income of individual …
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Audit Requirements for Foreign Invested Companies in China
Please click here for the PDF version downloading. Background As the world’s second largest economy, China has attracted a large amount of foreign capital to …
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Release of Administrative Measures on Foreign-invested Securities Companies
Please click here for the PDF version downloading. Background In the “Notice of the State Council on Several Measures to Promote the Growth of Foreign …
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China’s New Individual Income Tax Law – LehmanBrown Comments
Please click here for the PDF version downloading. Subject: Individual Income Tax Reform in the PRC On August 31, 2018, the IIT law amendment was …
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Applicable Scope Expansion for Additional 75% Deduction of Research and Development Expenses
Please click here for the PDF version downloading. Reading Guide Mr. Li Keqiang, Premier of the State Council held an executive meeting of the …
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Turnaround Management: Does Digital Really Disrupt?
Please click here for the PDF version downloading. Article Synopsis: Many commentators suggest that the role of turnaround management changes due to the overwhelming impact …
