Here are some of the changes clearly explained in the Fifth Edition:
--- New circulars on transitional treatments for China’s Enterprise Income Tax Incentives;
--- Circular 97 and its impact on payment of social security contributions in China;
--- Clarification to issues relating to Land Value Added Tax clearance in China;
--- Supplementary regulations for qualification of Foreign Invested R&D Centers;
--- Practical issues with the use of newly signed tax treaties between Hong Kong and its treaty partners;
--- Applying Practice Note No. 46 issued by the Hong Kong Inland Revenue Department on transfer pricing; and
--- Updates on Taiwan’s investment framework and tax incentives.
You’ll find business-friendly practical analysis in CCH’s well-known easy-to-use format Expect in-depth commentary by leading practitioners in each jurisdiction, with special attention to unique or particularly salient issues and references to relevant legislation at every point. For all business, tax and legal professionals seeking to facilitate investment decision-making and to oversee tax compliance matters in the region, Tax Compliance in Greater China: China, Hong Kong and Taiwan offers a complete solution.
This guide offers:
--- in-depth commentary by leading practitioners in each jurisdiction
--- detailed analysis of every aspect of the compliance environment
--- special attention to unique or particularly salient issues in each jurisdiction
--- references to relevant legislation at every point.
--- Fact-driven guide to the three distinct tax regimes of Greater China
--- Facilitates investment decision-making and overseeing of tax compliance matters in the region
--- Answers every question with business-friendly practical analysis in CCH’s well-known easy-to-use format
