Our collection of resources based on what we have learned on the ground
Resources
magazine
Merger & Acquisition Regulations in China
- April 2013
- Members Access
In this issue of China Briefing, we return to a popular subject - Chinaâs M&A regulatory framework. With the global economy slowly coming out of recession, and Chinese businesses wanting to expand both domestically and overseas (both issues driv...
podcast
China Briefing Magazine, April 2013 Issue: "Merger & Acquisition Regulations in ...
- April 2013
- Free Access
Christian Fleming, former Managing Editor at Asia Briefing, a Dezan Shira alumni, discusses the regulatory issues affecting cross-border Mergers & Acquisitions (M&As) and the key tax points foreign investors should be aware of when conducting M&As in...
magazine
Internationale Transaktionen nahestehender Unternehmen
- November 2012
- Members Access
In dieser Ausgabe von China Briefing behandeln wir das Thema internationaler Transaktionen, insbesondere zwischen verbundenen Unternehmen. Im Einzelnen gehen wir auf Servicevereinbarungen von HQ und ausländischen Tochtergesellschaften ein und geb...
magazine
Opérations Internationales entre parties liées
- November 2012
- Members Access
Dans ce numéro de China Briefing, nous nous tournons encore une fois à la question des opérations internationales, en particulier celles entre les parties liées. Dans le numéro de lâan dernier sur ce sujet, nous avons été tr...
magazine
International Related Party Transactions
- November 2012
- Members Access
In this issue of China Briefing, we turn once again to the issue of international transactions, specifically those between related parties. In the first article, we focus purely on HQ-WFOE service agreements; in the second article, we give a very bri...
magazine
Double Taxation Avoidance Agreements
- September 2012
- Members Access
The technical language surrounding double taxation, including the âsubstance over formâ principle, âbeneficial ownerâ status, and the concepts of âpermanent establishmentâ and âtax residency,â make the area a c...
magazine
Doppelbesteuerungsabkommen
- September 2012
- Members Access
Die technische Sprache, die das Thema Doppelbesteuerung umgibt, macht das Gebiet für Laien zu einer Herausforderung. In dieser Ausgabe von China Briefing sollen einige Begriffe wie das âPrinzip der wirtschaftlichen Betrachtungsweiseâ, â...
Q&A
What is a permanent establishment (PE)?
- September 2012
- Free Access
A permanent establishment (PE) can be a place of management, a branch, an office, a factory, etc. or certain activities, such as a building site or construction project or rendering of consultancy services that last over a specified time (stipulated ...
Q&A
Can an ?agent of independent status? operating on behalf of an enterprise of one...
- September 2012
- Members Access
According to the Article 5 of the DTA, an “agent of an independent status” acting in the ordinary course of their business will not be deemed to be a PE. Circular 75 provides that the activities of an agent should meet the below two crit...
Q&A
Will income derived by a resident of a Contracting State from immovable property...
- September 2012
- Members Access
Will income derived by a resident of a Contracting State from immovable property situated in the other Contracting State be taxed in that other State (China and Singapore DTA Agreement)?
Q&A
In which case are the business profits of an enterprise in one Contracting State...
- September 2012
- Free Access
According to Article 7 of the DTA, the profits of an enterprise of a Contracting State can be taxed in the other Contracting State when the enterprise carriers on business in the latter through a PE situated therein. In this case, the profits of the ...
Q&A
How will dividends paid by a company resident in a Contracting State to a reside...
- September 2012
- Members Access
According to Article 10 of the DTA, if the beneficial owner of the dividends is a resident of the other Contracting State, the tax should not exceed: 5% of the gross amount of the dividends if the beneficial owner is a company (other than a partne...
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