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

Resources

Q&A

What is the Directorate General of Foreign Trade (DGFT) and what steps are neces...

What is the Directorate General of Foreign Trade (DGFT) and what steps are neces...

The Directorate General of Foreign Trade (DGFT) is the body which oversees India’s Export-Import (EXIM) policy. In order to bring goods into India, importers are required to register with the DGFT and receive an Importer Exporter Code (IEC). Fu...

Q&A

What types of joint ventures (JVs) are available for foreign firms and investors...

What types of joint ventures (JVs) are available for foreign firms and investors...

Entering into a joint venture (JV) with a local company can provide benefits such as brand exposure for foreign firms in the Indian market while avoiding the risks associated with establishing local branches or subsidiaries. Licensing JVs entail an I...

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Tax Burdens of Paying Dividends from China to Overseas

Tax Burdens of Paying Dividends from China to Overseas

This infographic shows the tax burdens when dividends are being paid out of China to overseas.

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Procedures for Outward Payment of Service Fees and Royalties

Procedures for Outward Payment of Service Fees and Royalties

This infographic details the necessary steps which need to be taken for outward payment of service fees and royalties.

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Annual Compliance Timeline in China

Annual Compliance Timeline in China

A timeline outlining the process for annual tax compliance, including the steps which need to be taken and the deadlines which must be met.

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Procedures for the Declaration & Repatriation of Dividends in China

Procedures for the Declaration & Repatriation of Dividends in China

This infographic details the steps that need to be taken during the procedure for declaring and repatriating dividends.

Q&A

What factors would hamper the determination of being a beneficial owner in China...

What factors would hamper the determination of being a beneficial owner in China...

In determining whether the non-resident company is indeed the beneficial owner of the royalties, the tax authorities will apply a “substance over form” principle and conduct analysis based on the actual circumstances of the case. In gener...

Q&A

When are service fees deemed to be royalty fees in China?

When are service fees deemed to be royalty fees in China?

In accordance with Circular No. 507 [2009], if, in the course of the transfer or licensing of technical know-how, a licensor assigns personnel to support and guide the licensee in using the technical know-how and charges fees for these services, then...

Q&A

Can a company repatriate all their profits made in China?

Can a company repatriate all their profits made in China?

Only profit that has undergone annual audit can be repatriated. Annual audit for tax compliance conducted by the local tax authority is usually completed around June or July every year. The audit allows the State Administration of Taxation (SAT) t...

Q&A

When is profit allowed to be repatriated in China?

When is profit allowed to be repatriated in China?

Profit is allowed to be repatriated in China if an entity complies with all of the following points: The wholly foreign-owned enterprise’s (WFOE) registered capital has been injected within the time limits as set out in the Article of Associ...

Q&A

Why are double taxation avoidance agreements (DTAs) beneficial to companies repa...

Why are double taxation avoidance agreements (DTAs) beneficial to companies repa...

Companies repatriating dividends need to be aware of whether or not there is a DTA in place between China and their home country, which can reduce the 10 percent withholding tax on dividends to 5-8 percent. This is not something that tax authorities ...

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Business License Tax Rates for Economic Entities in Vietnam

Business License Tax Rates for Economic Entities in Vietnam

A table showing the business license tax rates per year with regards to the registered capital of your entity in Vietnam.

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