Our collection of resources based on what we have learned on the ground

Resources

infographic

Corporate Taxation in China Versus ASEAN

Corporate Taxation in China Versus ASEAN

This infographic is the comparison of Corporate Income Tax (CIT) of the more developed ASEAN economies such as Indonesia, Malaysia, Philippines, Thailand and Vietnam.

infographic

Countries with Double Taxation Avoidance Agreements with China (as of January 20...

Countries with Double Taxation Avoidance Agreements with China (as of January 20...

List of countries that have double taxation avoidance agreements with China, as of January 2015.

Q&A

How can international businesses take advantage of dividends tax in China?

How can international businesses take advantage of dividends tax in China?

China charges a 10 percent dividends tax on the overseas repatriation of profits, in addition to a 25 percent corporate income tax (CIT). However, many of China’s bilateral DTAs (such as that with Hong Kong) provide for a clause that reduces th...

Q&A

How do you qualify for DTA benefits in China?

How do you qualify for DTA benefits in China?

The first step in qualifying for DTA benefits is to determine whether you are a tax resident of a country that has an effective DTA agreement with China (i.e. a non-resident with respect to China). Following this, the qualification requirements as se...

magazine

Using China’s Free Trade & Double Tax Agreements

Using China’s Free Trade & Double Tax Agreements

In this issue of China Briefing, we examine the role of Free Trade Agreements and the various regional blocs that China is either a member of or considering becoming so, as well as how these can be of significance to your China business. We also exam...

Q&A

Am I, as a foreign national, classified as a tax resident in Vietnam?

Am I, as a foreign national, classified as a tax resident in Vietnam?

 If you meet any of the following criteria, you are classified as a tax resident in Vietnam: You stay in Vietnam for over 183 days in one 12 month period You have permanent residence there You have a leased residence there (ie. hotel, hoste...

presentation

Cash Repatriation Strategies: From China to Israel - Tax, Foreign Exchange and R...

Cash Repatriation Strategies: From China to Israel - Tax, Foreign Exchange and R...

Repatriating funds that were obtained in China can be a complicated matter. Many Israeli companies struggle to transfer profits earned in China out of the country in an efficient way. There are number of possible repatriation mechanisms an FIE can ad...

magazine

Import and Export: A Guide to Trade in Vietnam

Import and Export: A Guide to Trade in Vietnam

In this issue of Vietnam Briefing Magazine, we provide you with a clear understanding of the current business trends related to trade in Vietnam, as well as explaining how to set up your trading business in the country. We also attempt to give perspe...

podcast

How Small Companies Can Make the Most of the Changing Foreign Exchange Rules in ...

How Small Companies Can Make the Most of the Changing Foreign Exchange Rules in ...

Hannah Feng, Senior Manager of our Corporate Accounting Services team in Dezan Shira & Associates' Beijing office, discusses the key reforms to foreign exchange rules for trade in goods.

Q&A

Welche Bedeutung hat das Fapiao in China?

Welche Bedeutung hat das Fapiao in China?

Fapio werden in China von Steuerbehörden verwaltet, gedruckt sowie verteilt, und Steuerzahlen müssen so viele Rechnungen kaufen, wie sie für ihren Geschäftsumfang benötigen. Ein Fapiao zeichnet nicht nur die Transaktionen auf, sondern ist auch e...

Q&A

Wie sind die Umsatzsteuerstze in China untergliedert?

Wie sind die Umsatzsteuerstze in China untergliedert?

In China gilt der Umsatzsteuersatz für kleine Steuerzahler von 3 %, wohingegen der allgemeine Steuersatz bei 17% liegt und es werden auch die Steuersätze für Güter und Dienstleistungen getrennt.

Q&A

China: Was ist der Unterschied zwischen Steuerfrei und einem Steuersatz von 0% i...

China: Was ist der Unterschied zwischen Steuerfrei und einem Steuersatz von 0% i...

Steuerfrei heißt nicht gleich, dass der Steuersatz in China 0 % beträgt.

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