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  06.09.2023

  China

  Chinese Tax Regulation Update | August 2023

  The State Administration of Taxation (“SAT”), together with other governmental authorities at central level, has promulgated a series of regulations that extend the validity period of various preferential tax policies for the following years till 31 December 2027 in August. We have picked below certain renewed policies that may be relevant to the companies’ routine business. Digest of renewal of preferential Individual Income Tax (“IIT”) policies regarding certain benefits granted to foreigners (i.e., Announcement 29 jointly released by the Ministry of Finance (“MOF”)...

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  12.06.2023

  China

  Chinese Tax Regulation Update | April & May 2023

  The latest development in China Tax Regulation mainly includes:SAT Announcement [2023] No. 9Please click here to read the full article.

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  12.04.2023

  Middle East

  UAE Corporate Tax: Small Business Relief Criteria

  BackgroundThe UAE issued its landmark Corporate Tax Law in December 2022 (Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses). The Corporate Tax Law applies with effect from 1 June 2023.The Corporate Tax Law provides a framework whereby small businesses who qualify as Resident Persons may elect to be treated as not having any taxable income for a tax period and therefore would pay zero corporation tax for that period (the “Small Business Relief”). However the Corporate Tax Law did not specify the criteria that Resident Persons would need to meet in order...

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  12.04.2023

  China

  Chinese Tax Regulation Update | March 2023

  The latest development in China Tax Regulation mainly includes:Announcement [2023] No. 6 jointly released by the Ministry of Finance (“MOF”) and the State Administration of Taxation (“SAT”), SAT Announcement [2023] No. 5, SAT Announcement [2023] No. 6Announcement [2023] No. 7 jointly released by the MOF and the SATAnnouncement [2023] No. 25 jointly released by the General Administration of Customs, the MOF and the SATPlease click here to read the full article.

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  14.03.2023

  China

  China has acceded to the Hague Convention of 5 October 1961 Abolishing the Requirement of Legalisation for Foreign Public Documents

  On 8 March 2023, the People's Republic of China (the "PRC") has (finally!) acceded to the Hague Convention of 5 October 1961 Abolishing the Requirement of Legalisation for Foreign Public Documents (the "Convention").The Convention between the PRC, as the acceding state, and other member states (which will not have raised an objection; see below) will enter into force as of 7 November 2023.This constitutes a long-awaited and very positive development.Please click here to read the full article.

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  28.12.2022

  Deutschland

  New guidebook to the metaverse published

  In collaboration with CMS, Germany's digital association Bitkom has recently published a guidebook to the metaverse. The metaverse is often seen as the next big thing in tech and "the future of the internet". However, the metaverse's business potential and legal framework have not been widely discussed in German business and society. To close this gap, Bitkom, Germany's association for the digital economy with more than 2,000 members, has released a guidebook to the metaverse, which provides an overview of the metaverse regarding concept, technologies, business models, impact on society and legal...

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