March 17, 2009
The Shanghai government has announced a set of incentives to attract more multinational companies to establish their headquarters in the city. By Laura Yuan, King & Wood.
Luigi Bendi and Gianluca D'AgnoloChiomenti Studio [email protected], [email protected] tax (IRES)Taxable persons: All…
The Circular specifies the method for apportionment of taxable income among partners of partnerships.
March 16, 2009
The Measures define research and development activities and specify the super-deduction of the expenses incurred therefrom.
February 09, 2009
“Sale” and “for consideration” defined for consumption tax purposes.
Definition of services provided in the PRC that are subject to business tax clarified.
Levy of VAT clarified for mixed sales.
The Implementing Rules clarify the levy of VAT for mixed sales and the definition of "small taxpayer".