Tax Newsletter — May/June 2014: review of PRC and Hong Kong tax developments
By Doris Ho and Anderson Lam
DLA Piper’s May/June 2014 edition of its Tax Newsletter provides a review of People’s Republic of China (PRC) and Hong Kong tax developments.
- SAFE released rules regarding cross-border security
- Determination of beneficial owner under double tax treaties in entrusted investment
- New tax treaty signed between the PRC and Germany
- Chengdu Tax Authority negates trademark royalty based on economic contribution analysis
- SAT released rules regarding VAT refund to enterprises engaging in foreign trade comprehensive services
- Telecommunications sector included in VAT pilot reform
- Certain clarifications on taxable income for enterprise income tax purposes
- Exchange of tax information agreement with the US
- Stamp duty updates
- Tax evasion and tax avoidance cases
- Inland Revenue (Amendment) bill 2014
- Free-trade agreement with the association of Southeast Asian Nations
Click on the link below to read the DLA Piper briefing.
News from DLA Piper
News from The Lawyer
Briefings from DLA Piper
Georgia Court of Appeals rules franchisees can assert claims for relief under Georgia’s tort statute for violating the FTC Franchise Rule
The Georgia Court of Appeals recently upheld a judgment entered on a jury verdict against a franchisor for violating the FTC’s Franchise Rule.
DLA Piper has released the 29 September 2014 issue of its Health Alert, which focuses on judgments, legislation and reports in the health sector.
Analysis from The Lawyer
Shearman & Sterling is making its presence felt in the City, squaring up to magic circle firms and looking to muscle in on key relationships. Private equity house Bridgepoint is one outfit that has had its head turned by the US firm.
A new breed of lawyer is smoothing the path for companies entering emerging or unstable jurisdictions