Double Tax Treaty

May 7, 2019May 8, 2019Beneficial Ownership, BEPS, Country-by-Country Reporting, Double Tax Treaty, Economic Substance, Hong Kong Tax, Individual Income Tax, M&A, Management and Control, Section 15F, Tax Haven, Tax Management, Tax Residency, Transfer Pricing, Treaty Shopping

Tax Tips (22) – Dealing with International Tax Cooperation

A multilateral tax cooperation mechanism under the Belt and Road Initiative (BRI), the Belt and Road Initiative Tax Administration Mechanism (BRITACOM) which […]

March 29, 2019March 31, 2021Double Tax Treaty, Individual Income Tax, Tax Residency

Tax Tips (21) – No Tax Even If Stay in China for Over 183 Days?

The article “The Mysterious 183 Days” (10 September 2018 – Tax Tips 15) addressed the question “Is it true that there is […]

November 5, 2018March 31, 2019Double Tax Treaty, Individual Income Tax, Tax Residency

Tax Tips (17) – Chinese Individual Tax Reform – The Dual-Residency Issue

With the extensive media coverage in Hong Kong and elsewhere, Readers should already be well aware that the revised draft Detailed Implementation […]

September 10, 2018March 29, 2019Double Tax Treaty, Individual Income Tax, Tax Management, Tax Residency

Tax Tips (15) – The Mysterious 183 Days

The Amendments to the Individual Income Tax Law of the People’s Republic of China (“the Amendments”) discussed in the last issue of […]

August 8, 2018February 7, 2019Double Tax Treaty, Individual Income Tax, Tax Residency

Tax Tips (14) – My Worldwide Income will be subject to IIT if I stay in China for 183 days?

The month-long public consultation of the Draft Amendments to the Individual Income Tax Law of the People’s Republic of China ended on […]

July 12, 2018October 18, 2018Double Tax Treaty, Hong Kong Tax, Management and Control, Tax Management, Tax Residency

Tax Tips (13) – What is the Tax Residency of Your BVI Company?

The global crackdown on tax avoidance and money laundering at both individual and corporate levels have brought about a substantial increase in […]

April 9, 2018April 10, 2018Beneficial Ownership, Double Tax Treaty, Treaty Shopping

Tax Tips (9) – New Beneficial Ownership Rules in China…LOB in Disguise

(This is an English translation of the Chinese article published in the Hong Kong Economic Journal Forum on 9 April 2018: https://manageyourtax.com/HKEJ […]

March 26, 2018June 13, 2018Beneficial Ownership, Double Tax Treaty, Treaty Shopping

Tax Tips (8) – China Redefines “Beneficial Ownership” – Public Notice No.9

(This is an English translation of the Chinese article published in the Hong Kong Economic Journal Forum on March 26, 2018: https://manageyourtax.com/HKEJ […]

March 12, 2018September 17, 2018Beneficial Ownership, BEPS, Double Tax Treaty, Treaty Shopping

Tax Tips (7) – Say Goodbye to Tax Treaty Benefits?

(This is an English translation of the Chinese article published in the Hong Kong Economic Journal Forum on March 12, 2018: https://manageyourtax.com/HKEJ […]