On September 4, 2024, the Ministry of Finance and the State Taxation Administration jointly issued Announcement No. 14 on Stamp Duty Policy for Restructuring of Enterprises and Institutions. Effective from October 1, 2024, to December 31, 2027, this policy aims ...

In the second quarter of 2024, the transfer pricing landscape in Asia was undergoing significant changes, signaling a new era of complexity and opportunity for multinational enterprises (MNEs). The regulatory framework across crucial markets like Malaysia and Singapore al...

In the case of cross board payment, whether the service is "completely occurring outside China" will determine whether the payment needs to withhold and pay value-added tax and corporate income tax on behalf of the taxpayer. Generally speaking, the value-added tax and corporat...