Fund Repatriation presented by Sabrina Zhang


Presenter(s):


  • Title: Fund Repatriation presented by Sabrina Zhang
  • Date: July 10th, 2012

Dezan Shira & Associates' National Tax Partner Sabrina Zhang discusses repatriating profits from mainland China. She also discusses royalties, service fees and payment-on-behalf. 

Transcript:


1. Profit Repatriation
• Remittance Conditions
• Tax Obligations
• Process for Repatriation
• Five factors to determine whether or not the foreign shareholder is a beneficial owner of the dividend

2. Royalty payment
• Remittance Conditions
• Tax Obligations
• Process for Repatriation

3. Service Fee
• Remittance Conditions
• Tax Obligations
• Process for Repatriation

4. Payment-on-behalf
• Remittance Conditions
• Tax Obligations
• How to deal with unqualified reimbursement costs? Four alternatives

5. Summary of Tax Liabilities


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