Chinese Taxation Recent Updates
China Tax Commentary 1-2015
1. Circular 16 – Stricter Rules on Overseas Remittance to Affiliates
- 1.1 Dividend distribution
- 1.2 Royalty payment
- 1.3 Service fee
2. Circular 7 – Updates on Taxation on Indirect Equity Transfer
3. Circular 109 – Updates on Encouraging M&A
4. Circular 14 – Tax Preferential Treatments on Western Area of China
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