Other Briefings
China Grants 10% Tax Credit for Overseas Investors Reinvesting Profits
China introduced a new tax credit policy allowing overseas investors to claim a 10 percent credit on reinvested profits in qualified domestic sectors. Understand what benefits are available, who qualifies, and how to apply.
Asia Transfer Pricing Brief: Q1 2025
In our Asia Transfer Pricing Brief for Q1 2025, we present the latest updates and new guidelines on transfer pricing in Thailand, Sri Lanka, and Vietnam.
Transfer Pricing Documentation in China: Common Pitfalls and Best Practices
With completion deadlines approaching, this article identifies common mistakes in preparing local files and special issue files and offers guidance to ensure compliance.
China Transfer Pricing Documentation Deadline: Prepare Local File and Special Issue File by June 30
As the June 30 deadline approaches, companies in China must ensure they have prepared the required local file and special issue file for 2024 related party transactions.
How Expats in Shenzhen Can Apply for the GBA IIT Subsidy in 2025?
Shenzhen has kicked off the 2025 application process for the Greater Bay Area Individual Income Tax subsidy. The application window is open from June 1 to July 31. Here is everything you need to know.
China Monthly Tax Brief: May 2025
In this monthly China tax brief for May 2025, we spotlight significant taxation policies and measures for businesses.
The China+ Strategy: Cross-Border Restructuring for Supply Chain Resilience
The latest issue of China Briefing Magazine, “The China+ Strategy: Cross-Border Restructuring for Supply Chain Resilience“, is now available as a complimentary download on the Asia Briefing Publication Store.
Additional Compliance After Completing China’s Annual CIT Filing
Following the May 31 deadline for China’s annual CIT reconciliation, companies should prioritize the preparation and retention of supporting documents for potential inspections by the tax bureau.
