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Kalec Tang
Director, Restructuring & Insolvency - Hong Kong, Hong Kong
Issac Tang
Director, Restructuring & Insolvency - Hong Kong, Hong Kong
Gilles-Alexandre Salansy
Head of Outsourcing Services - Hong Kong, Hong Kong
Anson Li
Partner, Head of Restructuring & Insolvency - Hong Kong, Hong Kong
17/10/2015page
Aug. 2012 - VAT pilot program extended to 8 additional cities and provinces
The Ministry of Finance and the State Administration of Taxation jointly announced the implementation date of VAT pilot program in eight provinces and cities.
17/10/2015page
2008-2012 China Tax Newsletters
You will find here Mazars China Newsletters published between 2008 and 2012.
17/10/2015page
Nov. 2013 - Detailed implementation rules for filing of exemption on VAT-able cross-border services in Shanghai
The Shanghai Municipal Tax Bureau issued the Circular Announcement [2013] No.3 (announcement concerning the issues related to the filing of VAT exemption and clearance of VAT paid during the previous pilot period for VAT-able cross-border services) (“Announcement No. 3”) on 29 October 2013. It prescribes guidelines for the application of VAT exemption treatment with regard to VAT-able cross-border services in Shanghai.
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May 2013 - New tax treaty between the Netherlands and China
On 31 May 2013, a new Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (Treaty), including the relating Protocol was signed between the Netherlands and China.
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April 2015 - China Making further scrutiny on payments to overseas related parties
As reported in our September 2014 Newsletter, the Notice of Anti-Avoidance Examination on Significant Outbound Payments (Shuizongbanfa [2014] No. 146) (“Circular 146”) was issued by the State Administration of Taxation (“SAT”) in July 2014 to instruct all of its subordinate tax bureaus to review those enterprises paying significant amount of service fees or royalties to overseas related parties during 2004 to 2013.
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April 2015 - Mainland and the HK SAR signed the fourth protocol to the arrangement for avoidance of double taxation
On 1 April 2015, the Secretary for Financial Services and the Treasury, Professor K C Chan, signed the Fourth Protocol to the Arrangement for the Avoidance of Double Taxation and Prevention of Fiscal Evasion with respect to Taxes on Income with the Mainland (“China-HK Tax Treaty”) with the Deputy Commissioner of the State Administration of Taxation, Mr. Zhang Zhiyong, in Hong Kong.
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February 2015 - China's major policy for overseas international taxation
China's major policy for overseas international taxation
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February 2015 - Fine-Tuning of rules on non-resident indirect transfer by SAT
In order to open the China tax net wider to capture indirect transfer of assets and properties in China by foreign investors, the PRC State Administration of Taxation (“SAT”) issued the Bulletin regarding certain Enterprise Income Tax Questions of Indirect Property Transfer by Non-Resident Enterprises (Bulletin [2015] No. 7 (“Bulletin 7”)) in February 2015.
17/10/2015page
January 2015 - Easing of tax treatment in corporate restructuring activities in China
Back in March 2014, the PRC State Council issued a circular Guofa [2014] No. 14 (“Circular 14”) to express its opinion on further optimization of the market environment for merger and acquisition (“M&A”) as well as corporate restructuring.
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September 2014 - SAT initiates the anti-avoidance review of payments to overseas
On 29 July 2014, the highest tax authority in China, namely the State Administration of Taxation (“SAT”), has issued the circular Shuizongbanfa [2014] No. 146 (“Circular 146”) to instruct all of its subordinate State and Local Tax Bureaux to perform a review of those enterprises paying significant amount of service fees or royalties to overseas related parties.
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May 2014 - New tax treaty between China and Germany
On 28 March 2014, China and Germany entered into a new Double Taxation Agreement (DTA) and protocol (together referred to as “the New DTA”).
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Apr. 2014 - New tax treaty between China and France signed in 2013
On 26 November 2013, China and France signed a new Double Taxation Agreement (“new DTA”) and an accompanying protocol in Beijing. Once it enters into force, expected early 2015, it will replace the current tax treaty of 1984 (“the 1984 DTA”). The new DTA will not only provide new treaty benefits but also bring in challenges.
17/10/2015page
China tax newsletters
Mazars’ comments on tax issues in the People’s Republic of China.
17/10/2015page
Hong Kong Budget 2014 / 2015
The Financial Secretary, Mr. John Tsang delivered his 2014-2015 budget speech for the government on 26 February 2014. The theme of this year’s budget is “Competiveness”.
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Hong Kong Budget 2012 / 2013
The Financial Secretary, Mr. John Tsang presented his fifth budget, which is also the last budget of the current-term Government to the Legislative Council today.
17/10/2015page
HK Budget Special Report - 2011/2012
In delivering his fourth budget speech today, the Financial Secretary Mr. John Tsang remarked that our economy has fully recovered after we have been fighting back against the financial tsunami for the past three years.
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Hong Kong Budget 2013 / 2014
The Financial Secretary, Mr. John Tsang delivered his first budget speech for the new government on 27 February 2013. He opened his speech by referring to the first policy address announced by the Chief Executive, Mr. Leung Chun Ying in January 2013.
17/10/2015page
Hong Kong Budget 2015 / 2016
On 25 February 2015, Mr John Tsang delivered his eighth government budget since he became the Financial Secretary.