Resources

infographic

• December 2013
• Free Access

Questo infographic fa un confronto tra Cina e Vietnam in merito alle: imposte sul profitto d’impresa, sul valore aggiunto e sull’imposizione sul rimpatrio dei dividendi.

infographic

• December 2013
• Free Access

infographic

• December 2013
• Free Access

infographic

• December 2013
• Free Access

Die Infografik stellt kurz und knapp die einzelnen Entwicklungszonen in asiatischen Ländern dar.

infographic

• December 2013
• Free Access

Folgende Infografik gibt Aufschluss darüber, wie Sie Investitionen in Chinas Entwicklungszonen anmelden.

infographic

• November 2013
• Members Access

The diagram shows how foreign investors can utilize a service company to create a sourcing platform in China.

Q&A

• November 2013
• Free Access

Although many tax benefits have been dried up after the 2008 Corporate Tax Reform, it is all the more important to understand which development zone will fit best with your business and your demands. Here is the list of development zones in China: ...

Q&A

• November 2013
• Free Access

A general anti-avoidance rule (GAAR) was first introduced in China under the corporate income tax (CIT) Law which came into effect in 2008. The GAAR empowers Chinese tax authorities to make reasonable adjustments where an enterprise implements an arr...

Q&A

• November 2013
• Free Access

It is a company established in China according to Chinese laws and is wholly owned by one or more foreign investors. WFOE is of limited liability, i.e.: shareholders will only be liable for the amount of shares that they have subscribed to. The laws ...

Q&A

• November 2013
• Free Access

There are three types that are currently allowed: Service (or consulting) WFOE; Trading WFOE (or Foreign-Invested Commercial Enterprise – FICE); and Manufacturing WFOE   Despite having the same legal identity, they have significan...

Q&A

• November 2013
• Free Access

According to Guidance Catalogue for Foreign Investment (2012 Catalogue), which is jointly published by the National Development and Reform Commission and Ministry of Commerce, sector restriction applies to the business activities that the Wholly Fore...

magazine

• November 2013
• Members Access

Im Hinblick auf die geltende Steuergesetzgebung bestehen erhebliche Unterschiede zwischen den asiatischen Ländern. In dieser Ausgabe wollen wir Ihnen einen aktuellen Überblick über diejenigen Steuern liefern, die für ausländische Inves...