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China Tax, Newsletter

31 July 2022

Higher Benefits but Strengthening Supervision on High and new Technology Enterprise (高新科技企業)

In our June 2022 Issue of Newsletter, we will discuss some of the important updates in PRC Tax in the first half of 2022.3.   Higher Benefits but Strengthening Supervision on ... [ Read more]

China Tax, Newsletter

31 July 2022

Recent Court Cases of Foreign Exchange Violation

In our June 2022 Issue of Newsletter, we will discuss some of the important updates in PRC Tax in the first half of 2022.2.   Recent Court Cases of Foreign Exchange ... [ Read more]

China Tax, Newsletter

31 July 2022

Limitation on Use of Capital for Wholly Foreign Owned Enterprise (“WFOE”) in Mainland China

In our June 2022 Issue of Newsletter, we will discuss some of the important updates in PRC Tax in the first half of 2022.1.  Limitation on Use of Capital for ... [ Read more]

Hong Kong Tax, Newsletter, Profit Tax Return

5 July 2022

Provisional tax payable on royalties

In our May 2022 Issue of Newsletter, we will discuss certain tax issues addressed in the 2021 Annual Meeting between the Hong Kong Institute of Certified Public Accountants (“HKICPA”) and ... [ Read more]

Hong Kong Tax, Newsletter, Profit Tax Return

5 July 2022

Taxation of financial instruments – Interaction between source and fair value taxation

In our May 2022 Issue of Newsletter, we will discuss certain tax issues addressed in the 2021 Annual Meeting between the Hong Kong Institute of Certified Public Accountants (“HKICPA”) and ... [ Read more]

Hong Kong Tax, Newsletter, Profit Tax Return

5 July 2022

Application of the source principles to a datacentre or server permanent establishment (“PE”)

In our May 2022 Issue of Newsletter, we will discuss certain tax issues addressed in the 2021 Annual Meeting between the Hong Kong Institute of Certified Public Accountants (“HKICPA”) and ... [ Read more]

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