The table shows deadlines and steps to follow in order to be compliant with taxation in China.
This table displays China's tax burden and reserve requirement on dividends.
The table shows the procedure to follow when repatriating dividends in China.
This timeline shows the development of China's Transfer Pricing policy from 1991 to date.
This table displays the range of deemed profit rates that the tax authorities will apply depending on the nature of the non-resident enterprise’s business.
The table shows the countries (regions) with signed DTAs with China (as of February 2017).