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	<title>China Tax Insights &#187; Enterprise Income Tax</title>
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	<link>http://chinataxinsights.com</link>
	<description>The ramblings of a tax tragic</description>
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		<item>
		<title>Circular 698 used in Jiangsu Province to tax indirect equity transfer</title>
		<link>http://chinataxinsights.com/2010/09/03/circular-698-used-in-jiangsu-province-to-tax-indirect-equity-transfer/</link>
		<comments>http://chinataxinsights.com/2010/09/03/circular-698-used-in-jiangsu-province-to-tax-indirect-equity-transfer/#comments</comments>
		<pubDate>Fri, 03 Sep 2010 09:57:32 +0000</pubDate>
		<dc:creator>Matthew</dc:creator>
				<category><![CDATA[Anti-Avoidance]]></category>
		<category><![CDATA[Enterprise Income Tax]]></category>
		<category><![CDATA[General China Tax]]></category>

		<guid isPermaLink="false">http://chinataxinsights.com/?p=1323</guid>
		<description><![CDATA[On January 2010, a multinational investment group disposed of its shares (100%) in a Hong Kong holding company which held a 49% interest in a Chinese joint venture. The transaction was subsequently investigated by the Jiangdu National Tax Bureau in Jiangsu Province.  As a result of this investigation, the Jiangdu National Tax Bureau concluded [...]]]></description>
		<wfw:commentRss>http://chinataxinsights.com/2010/09/03/circular-698-used-in-jiangsu-province-to-tax-indirect-equity-transfer/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>A final post on representative offices &#8230; for now</title>
		<link>http://chinataxinsights.com/2010/04/22/a-final-post-on-representative-offices-for-now/</link>
		<comments>http://chinataxinsights.com/2010/04/22/a-final-post-on-representative-offices-for-now/#comments</comments>
		<pubDate>Thu, 22 Apr 2010 15:12:55 +0000</pubDate>
		<dc:creator>Matthew</dc:creator>
				<category><![CDATA[Enterprise Income Tax]]></category>
		<category><![CDATA[representative offices]]></category>
		<category><![CDATA[taxation of representative offices]]></category>

		<guid isPermaLink="false">http://chinataxinsights.com/?p=1291</guid>
		<description><![CDATA[There are a lot of myths and misunderstandings about representative offices &#8230; probably the biggest is the idea that there is a 10% tax on the gross expenses of ROs. I pointed out previously (see my response to Alexandre in the comments section) why such a statement is strictly incorrect and is unhelpful in terms [...]]]></description>
		<wfw:commentRss>http://chinataxinsights.com/2010/04/22/a-final-post-on-representative-offices-for-now/feed/</wfw:commentRss>
		<slash:comments>3</slash:comments>
		</item>
		<item>
		<title>Reminder: Seminar on tax changes for representative offices</title>
		<link>http://chinataxinsights.com/2010/04/19/reminder-seminar-on-tax-changes-for-representative-offices/</link>
		<comments>http://chinataxinsights.com/2010/04/19/reminder-seminar-on-tax-changes-for-representative-offices/#comments</comments>
		<pubDate>Mon, 19 Apr 2010 01:57:05 +0000</pubDate>
		<dc:creator>Matthew</dc:creator>
				<category><![CDATA[Enterprise Income Tax]]></category>
		<category><![CDATA[representative offices]]></category>
		<category><![CDATA[taxation of representative offices in China]]></category>

		<guid isPermaLink="false">http://chinataxinsights.com/?p=1275</guid>
		<description><![CDATA[Hwuason Seminar Series
The End for Representative Offices?
On 20 February 2010 the State  Administration of Taxation issued Circular 18/2010 outlining a new tax  treatment for representative offices (ROs) of foreign enterprises in  China.
Circular 18/2010 replaces several older circulars relating to the  taxation of ROs and introduces significant changes. The new circular  [...]]]></description>
		<wfw:commentRss>http://chinataxinsights.com/2010/04/19/reminder-seminar-on-tax-changes-for-representative-offices/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Tax Treatment of H-Shares</title>
		<link>http://chinataxinsights.com/2010/04/16/tax-treatment-of-h-shares/</link>
		<comments>http://chinataxinsights.com/2010/04/16/tax-treatment-of-h-shares/#comments</comments>
		<pubDate>Fri, 16 Apr 2010 02:45:47 +0000</pubDate>
		<dc:creator>Matthew</dc:creator>
				<category><![CDATA[Enterprise Income Tax]]></category>
		<category><![CDATA[capital gains tax]]></category>
		<category><![CDATA[H shares]]></category>
		<category><![CDATA[tax on dividends]]></category>

		<guid isPermaLink="false">http://chinataxinsights.com/?p=1268</guid>
		<description><![CDATA[One of the common questions that  I am asked here, and in fact in my role at Hwuason, is in relation to the tax treatment of H-Shares – shares in Chinese companies that are listed on the Hong Kong stock exchange. I briefly mentioned this issue once before in a post (that was inspired by [...]]]></description>
		<wfw:commentRss>http://chinataxinsights.com/2010/04/16/tax-treatment-of-h-shares/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>Breaking it Down: Taxation of Non-resident Enterprises</title>
		<link>http://chinataxinsights.com/2010/04/15/breaking-it-down-taxation-of-non-resident-enterprises/</link>
		<comments>http://chinataxinsights.com/2010/04/15/breaking-it-down-taxation-of-non-resident-enterprises/#comments</comments>
		<pubDate>Thu, 15 Apr 2010 07:45:07 +0000</pubDate>
		<dc:creator>Matthew</dc:creator>
				<category><![CDATA[Enterprise Income Tax]]></category>
		<category><![CDATA[non-resident enterprises]]></category>
		<category><![CDATA[permanent establishment]]></category>

		<guid isPermaLink="false">http://chinataxinsights.com/?p=1261</guid>
		<description><![CDATA[I have been meaning to discuss this issue since early last month, but havent been able to get around to it. A few of my posts since then have sorted skirmished around the issue without taking it directly head on.  This issue is obviously related to the issue of representative offices, but is of broader [...]]]></description>
		<wfw:commentRss>http://chinataxinsights.com/2010/04/15/breaking-it-down-taxation-of-non-resident-enterprises/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Can a DTA restrict China&#8217;s GAAR?</title>
		<link>http://chinataxinsights.com/2010/04/07/can-a-dta-restrict-chinas-gaar/</link>
		<comments>http://chinataxinsights.com/2010/04/07/can-a-dta-restrict-chinas-gaar/#comments</comments>
		<pubDate>Wed, 07 Apr 2010 06:55:16 +0000</pubDate>
		<dc:creator>Matthew</dc:creator>
				<category><![CDATA[Anti-Avoidance]]></category>
		<category><![CDATA[Enterprise Income Tax]]></category>
		<category><![CDATA[DTA]]></category>
		<category><![CDATA[GAAR]]></category>
		<category><![CDATA[general anti-avoidance rule]]></category>

		<guid isPermaLink="false">http://chinataxinsights.com/?p=1232</guid>
		<description><![CDATA[I recently came across a PWC article on the new protocol to the China-Barbados DTA that indicated DTAs can restrict and preclude the GAAR in China. I have extracted the relevant information below (I reducted information not relevant to the point I am making)



Description /
Income  stream
China-Barbados  DTA


Existing DTA
(effective  since 27 October 2000)
Protocol
(not [...]]]></description>
		<wfw:commentRss>http://chinataxinsights.com/2010/04/07/can-a-dta-restrict-chinas-gaar/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>China&#8217;s new tax treatment of ROs &#8211; the good, the bad and the ugly.</title>
		<link>http://chinataxinsights.com/2010/03/31/chinas-new-tax-treatment-of-ros-the-good-the-bad-and-the-ugly/</link>
		<comments>http://chinataxinsights.com/2010/03/31/chinas-new-tax-treatment-of-ros-the-good-the-bad-and-the-ugly/#comments</comments>
		<pubDate>Wed, 31 Mar 2010 02:27:22 +0000</pubDate>
		<dc:creator>Matthew</dc:creator>
				<category><![CDATA[Enterprise Income Tax]]></category>
		<category><![CDATA[representative offices]]></category>
		<category><![CDATA[taxation of representative offices in China]]></category>

		<guid isPermaLink="false">http://chinataxinsights.com/?p=1204</guid>
		<description><![CDATA[After the last few weeks I have given some thought about Circular 18 and whether I think the changes are appropriate or not. I have now decided that I am not a fan of it. Why? Because it perpetuates the notion, which is incorrect as a matter of law, that representative offices (ROs) in China [...]]]></description>
		<wfw:commentRss>http://chinataxinsights.com/2010/03/31/chinas-new-tax-treatment-of-ros-the-good-the-bad-and-the-ugly/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>A few last riffs</title>
		<link>http://chinataxinsights.com/2010/03/23/a-few-last-riffs/</link>
		<comments>http://chinataxinsights.com/2010/03/23/a-few-last-riffs/#comments</comments>
		<pubDate>Tue, 23 Mar 2010 09:21:16 +0000</pubDate>
		<dc:creator>Matthew</dc:creator>
				<category><![CDATA[Enterprise Income Tax]]></category>
		<category><![CDATA[General China Tax]]></category>
		<category><![CDATA[off-shore structures]]></category>
		<category><![CDATA[permanent establishments]]></category>

		<guid isPermaLink="false">http://chinataxinsights.com/?p=1199</guid>
		<description><![CDATA[I have promised to base less posts on riffs from other blogs, but I have had a few drafts of posts that riff and still wanted to publish them. Accordingly, the start of my promise will be delayed for a few days (I hope it doesnt end up like my New Years resolutions every year).
Last [...]]]></description>
		<wfw:commentRss>http://chinataxinsights.com/2010/03/23/a-few-last-riffs/feed/</wfw:commentRss>
		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>Seminar on tax changes for representative offices</title>
		<link>http://chinataxinsights.com/2010/03/22/seminar-on-tax-changes-for-representative-offices/</link>
		<comments>http://chinataxinsights.com/2010/03/22/seminar-on-tax-changes-for-representative-offices/#comments</comments>
		<pubDate>Mon, 22 Mar 2010 07:20:24 +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=1190</guid>
		<description><![CDATA[
Hwuason Seminar Series
The End for Representative Offices? 
On 20 February 2010 the State Administration of Taxation issued Circular 18/2010 outlining a new tax treatment for representative offices (ROs) of foreign enterprises in China.
Circular 18/2010 replaces several older circulars relating to the taxation of ROs and introduces significant changes. The new circular represents a fundamental shift [...]]]></description>
		<wfw:commentRss>http://chinataxinsights.com/2010/03/22/seminar-on-tax-changes-for-representative-offices/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>A seeming solution to the China PE problem</title>
		<link>http://chinataxinsights.com/2010/03/18/a-seeming-solution-to-the-china-pe-problem/</link>
		<comments>http://chinataxinsights.com/2010/03/18/a-seeming-solution-to-the-china-pe-problem/#comments</comments>
		<pubDate>Thu, 18 Mar 2010 07:49:47 +0000</pubDate>
		<dc:creator>Matthew</dc:creator>
				<category><![CDATA[Enterprise Income Tax]]></category>
		<category><![CDATA[Transfer Pricing]]></category>
		<category><![CDATA[representative offices]]></category>

		<guid isPermaLink="false">http://chinataxinsights.com/?p=1156</guid>
		<description><![CDATA[As like all of you (I imagine) I am an avid reader of Dan Harris&#8217; writing at China Law Blog. Given that CLB is the king of legal blogs it is not necessary for me to promote it. Recently, Dan wrote a blog on the representative office problem in China. The entry is itself is [...]]]></description>
		<wfw:commentRss>http://chinataxinsights.com/2010/03/18/a-seeming-solution-to-the-china-pe-problem/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
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