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[5-12-10]
Analysis of Certain Foreign-Related Tax Law Issues under China's New EIT Law
Issues related to enterprise income tax or EIT have always been a concern for foreign investors when coming to China and for their China operations when dealing with their tax planning and regulatory compliance matters. Following implementation of the new PRC Enterprise Income Tax Law (the "EIT Law"), Chinese tax authorities have geared up efforts in scrutinizing and cracking down tax-avoidance driven arrangements. Foreign investors and their China operations are facing increasingly stringent tax compliance reviews and requirements. Hence, they may need to revisit their current tax planning strategies and tax compliance issues and even adjust their existing investment structures accordingly. Given this background and with a focus on the anti-avoidance feature embedded in the implementing rules of the new EIT Law, Han Yi lawyers have prepared this memorandum to offer some preliminary analyses and suggestions on tax law issues of special importance to foreign investors, such as in the areas of M&A, transfer pricing, and taxation of non-resident enterprises.
Han Yi Memo on Certain Foreign-Related Tax Law Issues under China's New EIT Law (2010) 512.pdf