Multimedia

Presenter(s)

Christian Fleming, former Managing Editor at Asia Briefing, a Dezan Shira alumni, discusses Permanent Establishments (PE) in China by introducing China Briefing Magazine, May 2013. 

This month’s issue of China Briefing Magazine casts some light on Permanent Establishments in China by discussing the circumstances that trigger the creation of a PE in China, focusing on Service PE. It also discusses the tax implications for a non-resident enterprise where its activities constitute a Service PE in China. We hope that a better understanding of this subject will allow foreign investors to plan their activities in China more efficiently.