China Company Outbound Investment Tax Guide is the second volume of China Tax Guide series. As Xiao Jie, SAT Commissioner pointed out that, this book gives an overall review and broadcasting of latest tax policies and management measures, enables taxpayers to understand the new situation and apply tax law in practice.
As the going abroad China economy reach its point of reform of laws and regulations, and each object country and area adopts different systems, this book become a highlight during the outbound process of China companies.
The guidance of transfer pricing and anti-tax avoidance in China, edited by Liu Tianyong who is the management partner of Hwuason and a senior lawyer, was published in November 2010. As another masterpiece on researching transfer pricing practice in China, this book analyses the management of transfer pricing and the concrete system of contemporary documentation from tax practice prospective. It interprets the meaning of the articles through the cases to provide reference examples for taxpayers such as enterprises and third parties. This book will have a positive impact on the practice and theoretical study of transfer pricing and anti-tax avoidance theory. Moreover, various practices about transfer pricing in China will be gradually deepened and more active.
Tax Guide for Outbound Investments of Chinese Enterprises edited chiefly by Liu Tianyong, who is the senior partner of Hwuason Law Firm, has been published recently by China Tax Publishing House. It is the second book of the series Tax Guide for China. As Xiao Jie who is the director of the State Administration of Taxation said in the preface, timely interpretation and propaganda for newly issued tax policies and administration measures are significant, especially to the taxpayers to timely understand and grasp tax policies trends based on fully understanding tax policies and tax administration.
The book elaborates and interprets the tax factors which needs considering in overseas investments in detail, introduces the environment, policies and legal systems of overseas investments, and emphases on overseas tax system, overseas tax collection and administration, tax risks, overseas tax reduction and exemption, tax preferences, international tax agreements, tax-related disputes and related measures. Besides, the book analyzes the impacts of new regulations for overseas investments framework and operation modes based on the changes of Chinese tax laws, in particular the newly amended enterprises’ income tax, such as understanding and application for regulations on resident enterprises, permanent establishments and so on, aiming at making Chinese enterprises timely, accurately and fully learn and grasp significant information like tax costs, tax operations and tax risk aversion, cut tax burden to the hilt as well as improve incomes of overseas investments and promote the long-term development of enterprises.