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China – Tax – November 2014

 

  • Catalogue Of Encouraged Industries In Western Region Released.
  • New Rules On VAT Exemption For Exported Services.
  • Qinghai Case: Denial Of Treaty Rate For Dividend Withholding.
  • Ningbo Case: Tax Treaties Apply In Indirect Transfers.
  • Qidong Case: Taxes Paid In Prior Indirect Transfers Recognized.
  • Jinzhou Case: Taxation Of Foreign Invested Partnership Clarified.
  • Shaanxi Case: The First Tax Litigation Case On Cross-Border Share Transfers.
  • Regulation On Voluntary Special Tax Adjustments Published.
  • Perspective On Base Erosion And Profit Shifting.
  • Recent Tax Changes Affecting The Shipping Industry.

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