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Library & Resources
Analysis on “The Negative List”: Special Administrative Measures on Access to Foreign Investment 2018
Summary On June 28 2018, the National Development and Reform Commission (NDRC) and Ministry of Commerce (MOFCOM) jointly announced the release of Special Administrative Measures …
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Challenges & Opportunities Co-Exist
June 2005
Analysis of the newly issued foreign banks regulation “PRC Foreign Bank Regulation” Since the first foreign bank representative office was established in Beijing in 1979, …
Revision to the Chinese VAT Export Refund
May 2007
In China, companies are required to pay Value Added Tax (“VAT”) on goods purchased locally in China. If those goods are subsequently exported, the exporter …
Convergence of China GAAP to IAS
Apr 2014
New ASBE Issuance On 15 February 2006, the Ministry of Finance of the People’s Republic of China (the ‘MoF’) formally announced the issuance of the …
“To Do Or Not To Do — Whether to Migrate Operations to China”
March 2007
If you work for a manufacturing company or retail company and have not yet moved operations beyond domestic borders, someone in your company has likely …
Start for 2007 – Various Tax Changes Taken Effect
Jan 2007
China tax reform is processing in a steady and cautious manner. A host of taxes, including corporate income tax, value-added tax (VAT), the resources tax …
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Transfer Pricing Solutions in China
April 2002
How Transfer Pricing can be the icing on your cake! Imagine a cake with pieces of onion in it! The onion represents taxation payable and …
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Why Due Diligence in China!
February 2002
In Western countries as in China, it is imperative to carry out sufficient due diligence on whom you are going to be doing business with, …
