A non-resident enterprise is an enterprise that is established and actually managed in a jurisdiction other than in the Peoples Republic of China, which has an office or premises established in China or which has income derived from China despite not having an office or pre...

There have been several notable tax developments in China up until May 2023, today, let's have a closer look at some of the most notable.

The government of the United Arab Emirates, through their Ministry of Finance, has announced three new Ministerial Decisions which will have the effect of exempting UAE-based entities with direct investments in foreign companies from Corporate Tax.