China issues new rules for resident enterprises
October 03, 2011
Jack Grocott TPW
China’s State Administration of Taxation has clarified a number of issues relating to the administration of foreign companies that are controlled by Chinese investors.
The bulletin, titled Measures for the Administrations of Income Tax on Chinese Controlled Resident Enterprises Registered Outside China (Bulletin 45), sets out the rules a Chinese-controlled company must follow if it has been deemed a resident enterprise.
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