Fund Repatriation presented by Sabrina Zhang

Presenter(s):

  • Sabrina Zhang

    Country of Origin: China
    Title: Partner
    Office: Beijing Office

  • Title: Fund Repatriation presented by Sabrina Zhang
  • Date: July 10th, 2012

Dezan Shira & Associates' National Tax Partner Sabrina Zhang discusses repatriating profits from mainland China. She also discusses royalties, service fees and payment-on-behalf. 

Transcript:

  • 1. Profit Repatriation
    • Remittance Conditions
    • Tax Obligations
    • Process for Repatriation
    • Five factors to determine whether or not the foreign shareholder is a beneficial owner of the dividend

    2. Royalty payment
    • Remittance Conditions
    • Tax Obligations
    • Process for Repatriation

    3. Service Fee
    • Remittance Conditions
    • Tax Obligations
    • Process for Repatriation

    4. Payment-on-behalf
    • Remittance Conditions
    • Tax Obligations
    • How to deal with unqualified reimbursement costs? Four alternatives

    5. Summary of Tax Liabilities

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