<?xml version="1.0" encoding="UTF-8"?>
<rss version="2.0"
	xmlns:content="http://purl.org/rss/1.0/modules/content/"
	xmlns:wfw="http://wellformedweb.org/CommentAPI/"
	xmlns:dc="http://purl.org/dc/elements/1.1/"
	xmlns:atom="http://www.w3.org/2005/Atom"
	xmlns:sy="http://purl.org/rss/1.0/modules/syndication/"
	xmlns:slash="http://purl.org/rss/1.0/modules/slash/"
	>

<channel>
	<title>China Tax Insights</title>
	<atom:link href="http://chinataxinsights.com/feed/" rel="self" type="application/rss+xml" />
	<link>http://chinataxinsights.com</link>
	<description>The ramblings of a tax tragic</description>
	<lastBuildDate>Fri, 03 Sep 2010 09:57:32 +0000</lastBuildDate>
	<generator>http://wordpress.org/?v=2.9.2</generator>
	<language>en</language>
	<sy:updatePeriod>hourly</sy:updatePeriod>
	<sy:updateFrequency>1</sy:updateFrequency>
	<xhtml:meta xmlns:xhtml="http://www.w3.org/1999/xhtml" name="robots" content="noindex" />
		<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>Tax Planning for Employees in China</title>
		<link>http://chinataxinsights.com/2010/07/29/tax-planning-for-employees-in-china/</link>
		<comments>http://chinataxinsights.com/2010/07/29/tax-planning-for-employees-in-china/#comments</comments>
		<pubDate>Thu, 29 Jul 2010 13:06:27 +0000</pubDate>
		<dc:creator>Matthew</dc:creator>
				<category><![CDATA[General China Tax]]></category>
		<category><![CDATA[Individual Income Tax]]></category>

		<guid isPermaLink="false">http://chinataxinsights.com/?p=1321</guid>
		<description><![CDATA[I wanted to draw attention to an article I wrote on this topic a few months back entitled “Employee Remuneration in China’s New Tax Environment&#8221; (the link will obviously take you to the article). I didnt mention it at the time for the basic reason that I was on my relocation enforced hiatus. I think [...]]]></description>
		<wfw:commentRss>http://chinataxinsights.com/2010/07/29/tax-planning-for-employees-in-china/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Back at last</title>
		<link>http://chinataxinsights.com/2010/07/26/back-at-last/</link>
		<comments>http://chinataxinsights.com/2010/07/26/back-at-last/#comments</comments>
		<pubDate>Mon, 26 Jul 2010 11:48:44 +0000</pubDate>
		<dc:creator>Matthew</dc:creator>
				<category><![CDATA[Australian Tax]]></category>
		<category><![CDATA[General China Tax]]></category>
		<category><![CDATA[circular 698]]></category>

		<guid isPermaLink="false">http://chinataxinsights.com/?p=1312</guid>
		<description><![CDATA[My apologies for a long (certainly longer than intended) hiatus from blogging. I have just relocated back to Australia for personal reasons. With the burden of moving and starting a new job (actually not a completely new job as I am back with a firm I used to work for &#8211; Argyle Lawyers &#8211; before [...]]]></description>
		<wfw:commentRss>http://chinataxinsights.com/2010/07/26/back-at-last/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>Australia&#8217;s &#8220;super profits&#8221; tax &#8211; is it legal?</title>
		<link>http://chinataxinsights.com/2010/05/11/australias-super-profits-tax-is-it-legal/</link>
		<comments>http://chinataxinsights.com/2010/05/11/australias-super-profits-tax-is-it-legal/#comments</comments>
		<pubDate>Tue, 11 May 2010 03:23:09 +0000</pubDate>
		<dc:creator>Matthew</dc:creator>
				<category><![CDATA[Australian Tax]]></category>
		<category><![CDATA[mining super profits tax]]></category>

		<guid isPermaLink="false">http://chinataxinsights.com/?p=1304</guid>
		<description><![CDATA[The Australian government recently announced its intention to impose a 40% tax on the &#8220;super profits&#8221; of mining companies. This is opposed to the general 30% (soon to be reduced to 28%) rate of tax for companies in Australia. This decision has come under some criticism &#8211; both from a policy and legal perspective. In [...]]]></description>
		<wfw:commentRss>http://chinataxinsights.com/2010/05/11/australias-super-profits-tax-is-it-legal/feed/</wfw:commentRss>
		<slash:comments>1</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>SAT to Focus on Anti-avoidance</title>
		<link>http://chinataxinsights.com/2010/04/22/sat-to-focus-on-anti-avoidance/</link>
		<comments>http://chinataxinsights.com/2010/04/22/sat-to-focus-on-anti-avoidance/#comments</comments>
		<pubDate>Thu, 22 Apr 2010 09:04:47 +0000</pubDate>
		<dc:creator>Matthew</dc:creator>
				<category><![CDATA[Anti-Avoidance]]></category>
		<category><![CDATA[anti-avoidance investigations]]></category>

		<guid isPermaLink="false">http://chinataxinsights.com/?p=1284</guid>
		<description><![CDATA[In 2009 the State Administration of Taxation (SAT) undertook significant steps in relation to clamping down on anti-avoidance practices. However, taxpayers certainly should expect any lessening of the resolve of China&#8217;s tax authorities. I just came across an article published (in Chinese) on the SAT website that indicates (and confirms what Hwuason has been hearing) [...]]]></description>
		<wfw:commentRss>http://chinataxinsights.com/2010/04/22/sat-to-focus-on-anti-avoidance/feed/</wfw:commentRss>
		<slash:comments>0</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>
	</channel>
</rss>
