Other Briefings
Optimizing Profit in a Dividend Repatriation by DTA: A Case Study
A case study analysing the new “same jurisdiction/same treaty benefit rule” when applying DTA benefits to avail lower tax rates for dividend repatriation.
China Lowers Corporate Income Tax Liability for Small and Low-Profit Enterprises
China’s tax body has clarified a preferential corporate income tax (CIT) policy for small and low-profit enterprises and individual businesses, in place till December 31, 2022.
China Raises Pre-Tax Additional Deductions for R&D Expenses of Manufacturing Firms
China has increased the ratio of additional deduction on manufacturing firms’ R&D expenses from 75 percent to 100 percent.
China’s Tax and Fee Cuts Extended or Released After 2021 Two Sessions
China has extended a package of expired or to-be-expired preferential tax and fee policies as well as rolled out new structural tax and fee cut measures.
An Introduction to Doing Business in Hong Kong 2021 – New Publication from Dezan Shira & Associates
An Introduction to Doing Business in Hong Kong 2021, the latest publication from Dezan Shira & Associates, is out now.
Common Restructuring Options for Businesses in China
Restructuring your China business will ensure your company is more streamlined, risk resilient, agile, and competitive in the market.
Preparing for Annual Tax Reconciliation in China in 2021: FAQs
We answer some frequent queries regarding the annual tax reconciliation preparation in 2021 in China and offer professional insights into best practices.
Why it is Essential for Technology to Power Your Company’s Accounting
Technology-powered tools are increasingly empowering business accounting processes as finance and accounting technology is no longer a costly investment.
