Room 602 & 604, 6/F., Taurus Building
21A/B Granville Road, Tsimshatsui, Hong Kong
Tel: (852)27399698  Fax: (852)27399313
Email: vc@vcpa.com.hk
  Certified  Public  Accountants (Practising)  
 

China update


  • The China State Administration of Taxation (SAT) has issued Guo Shui Han [2009] No. 601 on the administration of corproate income tax withdolding for non-residence enterprise (e.g. dividend, interest, royalties). (9 January 2009)

 

  • China tax authorities has issued furhter circulars on China transfer pricing administration, e.g. Guo Shui Han [2009] No. 188, Guo Shui Han [2009] No. 363 in 2009.

 

  • According to Guo Shui Fa [2009] No. 3, you need to justify the commercial substance and comply with certain documentation requiements when ealing with equity transfer transactions where both parties are non-resident enterprises and where the transaction occurs outside Chinese territory.


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K. Y. CHAN & CO.
Hong Kong CPA
Room 602 & 604, 6/F., Taurus Building
21A/B Granville Road
Tsimshatsui
Hong Kong

Tel: (852)27399698
Fax: (852)27399313
Email: vc@vcpa.com.hk