Our collection of resources based on what we have learned on the ground
Resources
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Treaty Benefit Administrative Requirements by Income Type in China
- January 2014
- Free Access
For passive income and active income, the treaty benefit administrative requirements are different in China.
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Equity Transfer, Notification Documentation in China
- January 2014
- Free Access
When establishing an offshore holding company, four parts need to be included in the notification.
Q&A
What does salary in India include?
- January 2014
- Free Access
Section 17 of the Income Tax Act defines salary to include: Wages Pensions or Annuities Gratuities Advance of Salary Any fee, commission, perquisites (the value of rent-free accommodation provided by the employer or...
Q&A
How are wages paid in India and how do they vary?
- January 2014
- Members Access
Wages vary considerably, depending on industry, company size and region. The national minimum wage of India is currently at INR115 (US$2.24) per day (effective from April 1, 2011); though this varies by state. Companies use both time and piece ...
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China's Tax System of 2012
- January 2014
- Members Access
Current tax system in China consists of two parts: value added tax and business tax.
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Value Added Tax (VAT) Calculation in China
- January 2014
- Free Access
Value added tax (VAT) calculation in China consists of two parts: output VAT and input VAT.
Q&A
What are allowances and what do they include in India?
- January 2014
- Free Access
Allowances are categories of expenditures in India that are not taxable, provided they match certain specifications and do not exceed a certain amount. Allowances in India include those for: House Rent Transport Medical Meal Coupons Leave Tra...
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What is the house rent allowance in India?
- January 2014
- Members Access
If a company chooses to provide House Rent Allowance (HRA) to its employees, the amount of this allowance exempt from tax is the lowest of three numbers: 50 percent of salary in metropolitan areas (40 percent in non-metropolitan areas) Total rent...
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Automatic and Governmental-Approval Routes for FDI in India
- January 2014
- Free Access
FDI in India can be done through two routes-the automatic route and the government route- with most done through the former.
Q&A
What is the transport allowance in India?
- January 2014
- Members Access
Transport payments of up to INR800 (US$14.22) per month for an employee commuting between residence and place of work are exempt from tax. In the case of blind or orthopedically handicapped employees, INR1,600 (US$28.61) per month is exempt from...
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Setting up a Branch or Liaison Office in India
- January 2014
- Free Access
A flowchart showing the necessary steps to set up a branch or liaison office in India.
Q&A
What is the medical allowance in India?
- January 2014
- Members Access
An exemption for medical expenses is allowed for: Reimbursement up to INR15,000 (US$266.66) for medical treatment of the employee and family members Reimbursement of expenses sustained by an employee and family members in approved hospitals, etc....
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