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	<title>China Tax Insights &#187; Matthew</title>
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	<description>The ramblings of a tax tragic</description>
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		<title>On a positive note</title>
		<link>http://chinataxinsights.com/2010/03/11/on-a-positive-note/</link>
		<comments>http://chinataxinsights.com/2010/03/11/on-a-positive-note/#comments</comments>
		<pubDate>Thu, 11 Mar 2010 09:58:53 +0000</pubDate>
		<dc:creator>Matthew</dc:creator>
				<category><![CDATA[International Tax policy]]></category>
		<category><![CDATA[territorial taxation]]></category>
		<category><![CDATA[worldwide taxation]]></category>

		<guid isPermaLink="false">http://chinataxinsights.com/?p=1138</guid>
		<description><![CDATA[I have been meaning to write about this for the past week. But work and other distractions have intervened. I have just received a copy of the January 4 edition of Tax Notes International. In it is an excellent article contrasting worldwide taxation v territorial taxation entitled &#8216;Perspectives on the Worldwide v Territorial Taxation Debate&#8217;. [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Why tax requires expertise.</title>
		<link>http://chinataxinsights.com/2010/03/11/why-tax-requires-expertise/</link>
		<comments>http://chinataxinsights.com/2010/03/11/why-tax-requires-expertise/#comments</comments>
		<pubDate>Thu, 11 Mar 2010 06:42:20 +0000</pubDate>
		<dc:creator>Matthew</dc:creator>
				<category><![CDATA[China Law]]></category>
		<category><![CDATA[Enterprise Income Tax]]></category>
		<category><![CDATA[china tax insights]]></category>
		<category><![CDATA[sheppard mullin]]></category>

		<guid isPermaLink="false">http://chinataxinsights.com/?p=1093</guid>
		<description><![CDATA[The following post is not motivated by revenge or anger for Sheppard Mullin&#8217;s misuse of my material, although the infringing material is still up (I must say that the arrogance in not taking it down is rather astounding). Rather, one of my missions on this site is to point out shoddy tax analysis as I [...]]]></description>
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		<slash:comments>4</slash:comments>
		</item>
		<item>
		<title>New translations added</title>
		<link>http://chinataxinsights.com/2010/03/11/new-translations-added/</link>
		<comments>http://chinataxinsights.com/2010/03/11/new-translations-added/#comments</comments>
		<pubDate>Thu, 11 Mar 2010 04:25:45 +0000</pubDate>
		<dc:creator>Matthew</dc:creator>
				<category><![CDATA[Enterprise Income Tax]]></category>
		<category><![CDATA[non-resident enterprises]]></category>
		<category><![CDATA[representative offices]]></category>
		<category><![CDATA[translations]]></category>

		<guid isPermaLink="false">http://chinataxinsights.com/?p=1096</guid>
		<description><![CDATA[I have just added english translations of two new measures issued by the SAT to the Measures and Circulars page. These measures are the new rules relating to the taxation of representative offices and non-resident enterprises:

Guoshuifa [2010] 18 – Notice of the State Administration of Taxation on Issuing ‘Interim Implementing Measures Regarding Tax Management on [...]]]></description>
		<wfw:commentRss>http://chinataxinsights.com/2010/03/11/new-translations-added/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>I guess I should take it as a compliment but I dont</title>
		<link>http://chinataxinsights.com/2010/03/10/i-guess-i-should-take-it-as-a-compliment-but-i-dont/</link>
		<comments>http://chinataxinsights.com/2010/03/10/i-guess-i-should-take-it-as-a-compliment-but-i-dont/#comments</comments>
		<pubDate>Wed, 10 Mar 2010 06:09:17 +0000</pubDate>
		<dc:creator>Matthew</dc:creator>
				<category><![CDATA[General China Tax]]></category>
		<category><![CDATA[china tax insights]]></category>
		<category><![CDATA[sheppard mullin]]></category>

		<guid isPermaLink="false">http://chinataxinsights.com/?p=1071</guid>
		<description><![CDATA[I have just been sent a link to a series of tax blog entries posted by US law firm, Sheppard Mullin, which heavily relies on or copies from materials I have written for this site.
Compare (from Instalment 1 of the Sheppard series) the following with a blog entry I wrote here on the general anti-avoidance [...]]]></description>
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		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>Why does the mainstream media get China tax so wrong?</title>
		<link>http://chinataxinsights.com/2010/03/05/why-does-the-mainstream-media-get-china-tax-so-wrong/</link>
		<comments>http://chinataxinsights.com/2010/03/05/why-does-the-mainstream-media-get-china-tax-so-wrong/#comments</comments>
		<pubDate>Fri, 05 Mar 2010 09:46:58 +0000</pubDate>
		<dc:creator>Matthew</dc:creator>
				<category><![CDATA[General China Tax]]></category>
		<category><![CDATA[tax news in China]]></category>

		<guid isPermaLink="false">http://chinataxinsights.com/?p=1062</guid>
		<description><![CDATA[During my time in China, I have always been amazed at the types of China tax news that the mainstream Western media reports on. The past few months have seen further examples &#8211; we have seen reports on the lifting of the exemption for restricted share, the tax on cars over 1.6 litres and the [...]]]></description>
		<wfw:commentRss>http://chinataxinsights.com/2010/03/05/why-does-the-mainstream-media-get-china-tax-so-wrong/feed/</wfw:commentRss>
		<slash:comments>3</slash:comments>
		</item>
		<item>
		<title>Another reason why a WFOE is better than a representative office or the end of representative offices?</title>
		<link>http://chinataxinsights.com/2010/03/05/another-reason-why-a-wfoe-is-better-than-representative-office/</link>
		<comments>http://chinataxinsights.com/2010/03/05/another-reason-why-a-wfoe-is-better-than-representative-office/#comments</comments>
		<pubDate>Fri, 05 Mar 2010 03:45:50 +0000</pubDate>
		<dc:creator>Matthew</dc:creator>
				<category><![CDATA[Enterprise Income Tax]]></category>
		<category><![CDATA[General China Tax]]></category>
		<category><![CDATA[representative offices]]></category>
		<category><![CDATA[taxation of representative offices in China]]></category>

		<guid isPermaLink="false">http://chinataxinsights.com/?p=1051</guid>
		<description><![CDATA[Okay as I mentioned, here is my analysis of Guoshuifa [2010] 18. This actually represents my second nostradamus moment during the existence of China Tax Insights. Once again, for those who had paid attention to the tax landscape in China it was not completely surprising. For the last few months I have, on several occasions, [...]]]></description>
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		<slash:comments>4</slash:comments>
		</item>
		<item>
		<title>A body blow to representative offices?</title>
		<link>http://chinataxinsights.com/2010/03/05/a-body-blow-to-representative-offices/</link>
		<comments>http://chinataxinsights.com/2010/03/05/a-body-blow-to-representative-offices/#comments</comments>
		<pubDate>Fri, 05 Mar 2010 02:09:20 +0000</pubDate>
		<dc:creator>Matthew</dc:creator>
				<category><![CDATA[Enterprise Income Tax]]></category>
		<category><![CDATA[representative offices]]></category>

		<guid isPermaLink="false">http://chinataxinsights.com/?p=1048</guid>
		<description><![CDATA[Yesterday, I mentioned that the SAT has issued a new circular (Guoshuifa [2010] 18) with respect to the taxation of representative offices. I have been reviewing this circular this morning and there is a lot of interesting detail in it. I will post more generally on the circular but for now I want to concentrate [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>You turn your back for a second</title>
		<link>http://chinataxinsights.com/2010/03/04/you-turn-your-back-for-a-second/</link>
		<comments>http://chinataxinsights.com/2010/03/04/you-turn-your-back-for-a-second/#comments</comments>
		<pubDate>Thu, 04 Mar 2010 03:34:15 +0000</pubDate>
		<dc:creator>Matthew</dc:creator>
				<category><![CDATA[General China Tax]]></category>
		<category><![CDATA[China tax news]]></category>

		<guid isPermaLink="false">http://chinataxinsights.com/?p=1045</guid>
		<description><![CDATA[As my last post indicated, I have been on a slight hiatus for the past two to three weeks. I am now back at my desk and have been swamped with a number of new circulars and orders issued by the SAT. There is some real juicy ones here as well; there will be no [...]]]></description>
		<wfw:commentRss>http://chinataxinsights.com/2010/03/04/you-turn-your-back-for-a-second/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>China Tax Insights is back</title>
		<link>http://chinataxinsights.com/2010/03/01/china-tax-insights-is-back/</link>
		<comments>http://chinataxinsights.com/2010/03/01/china-tax-insights-is-back/#comments</comments>
		<pubDate>Mon, 01 Mar 2010 02:51:10 +0000</pubDate>
		<dc:creator>Matthew</dc:creator>
				<category><![CDATA[Random Crazy Thoughts]]></category>
		<category><![CDATA[china tax insights]]></category>

		<guid isPermaLink="false">http://chinataxinsights.com/?p=1041</guid>
		<description><![CDATA[China Tax Insights has been on a slight hiatus over the past three weeks. This was a combination of Chinese New Year, a rather busy work schedule and, most significantly, the fact that my wife just had our first child. You can look forward to a burst of energy on here over the next few [...]]]></description>
		<wfw:commentRss>http://chinataxinsights.com/2010/03/01/china-tax-insights-is-back/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>Warning: Blatant self-promotion</title>
		<link>http://chinataxinsights.com/2010/02/22/warning-blatant-self-promotion/</link>
		<comments>http://chinataxinsights.com/2010/02/22/warning-blatant-self-promotion/#comments</comments>
		<pubDate>Mon, 22 Feb 2010 07:06:26 +0000</pubDate>
		<dc:creator>Matthew</dc:creator>
				<category><![CDATA[General China Tax]]></category>
		<category><![CDATA[Hwuason lawyers]]></category>

		<guid isPermaLink="false">http://chinataxinsights.com/?p=1030</guid>
		<description><![CDATA[One of my aims for posts on China Tax Insights is to avoid blatant self-promotion of myself or my firm, Hwuason. Instead, I prefer to write substantive and in-depth posts that evidence the quality of legal work my firm does. However, I am going to break this rule just this once.
Over the last 7 days [...]]]></description>
		<wfw:commentRss>http://chinataxinsights.com/2010/02/22/warning-blatant-self-promotion/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
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