Administrative Measures on the General Anti-Avoidance Rule (GAAR) of China (the PRC) — Full English Translation (2014)
Issued by the State Administration of Taxation on December 2, 2014 State Administration of Taxation...
Announcement on Several Issues Concerning Enterprise Income Tax on Indirect Transfers of Property by Non-Resident Enterprises of China (the PRC) — Full English Translation (2015)
Issued by the State Administration of Taxation on February 3, 2015 State Administration of Taxation...
Regulations of China (the PRC) on the Origin of Imported and Exported Goods — Full English Translation (2004)
Adopted at the 65th Executive Meeting of the State Council on August 18, 2004 Promulgated...
Why Foreign Companies Choose Guangzhou Tianhe District for Their China WFOE Headquarters
Table of Contents Introduction: Why Headquarters Location Matters in Guangzhou Tianhe District at a Glance:...
China Tax Deductions for Foreign WFOEs: Maximizing R&D Super Deductions, Bad Debt Write-Offs, and Legitimate Business Expenses
Table of Contents Introduction: Deductions as a Compliance-Driven Tax Strategy R&D Super Deduction: China’s Most...
Independent Contractor vs Employee in China: How Foreign Companies Can Avoid Misclassification Penalties
Table of Contents Introduction: The Contractor Trap China’s Legal Framework for Determining Employment Relationships Red...
The WFOE Post-Registration Checklist: Critical Actions to Take Within 30 Days of Getting Your China Business License
Table of Contents Introduction: Your Business License Is Just the Beginning Days 1–5: Company Chops,...
China WFOE Registered Capital Requirements: A Guide to the 2024 Company Law Changes for Foreign Investors
Table of Contents Introduction The Registered Capital System Before and After the 2024 Company Law...
