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China Tax Monthly – 2015 Midyear Review

  Author: Baker & McKenzie ( Baker & McKenzie )
 June, 2015
  Price: FREE

Abstract:

In this midyear issue of the China Tax Monthly, we present the most interesting and most important regulatory changes and administrative cases from the first six months of 2015. Two major trends are worthy of note. First, the PRC tax authorities are continuing to strengthen transfer pricing enforcement and anti-avoidance practice. Second, though cross-border restructurings still face challenges, China offered various preferential tax policies to domestic corporate restructurings during the first half of the year. Other major tax developments in the past six months include the taxation of share transfers and in-kind contributions
by individuals, amendments to the China-Hong Kong Double Taxation Arrangement, the clean-up of local subsidies and tax incentives, taxation of previous QFII and RQFII transactions, proposed amendments to the Tax Collection and Administration Law and proposed amendments to the foreign investment law
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