Fiscalité - Prix de transfert

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  •  
    11/03/2024
    United Kingdom

    Welcome amendment to the Construction Industry Scheme regulations as they relate to payments between landlord and tenants

    At the Autumn Statement 2023, the government announced amendments to the Income Tax (Construction Industry Scheme) Regulations 2005 (the Regulations), including removing certain payments between landlord and tenants from the scope of the Construction Industry Scheme (the CIS).Those amendments will come into force on 6 April 2024, having been laid before the House of Commons on 8 March 2024.What was the concern?The CIS was originally introduced to protect revenue in relation to the construction sector, with significant non-compliance suspected as a result of cash-in-hand payments. The CIS requires...
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  •  
    05/02/2024
    Chine

    2024 – Topics that may Concern You

    In China, companies constantly have to deal with changes in regulations and new laws. This will also continue in 2024.Topics such as update to the PRC Company Law, adapting Joint Ventures in accordance with the PRC Foreign Investment Law and the PRC Company Law, cross-border data transfer, employment management in the digital age, developments in China's competition law regime etc. will continue to be a concern for most companies in China in 2024. Complying with regulatory requirements is one of the key challenges for foreign companies and investors in China, not only in terms of general compliance,...
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  •  
    09/01/2024
    Chine

    Chinese Tax Regulation Update - November and December 2023

    The latest development in China Tax Regulation mainly includes:Announcement [2023] No. 75 jointly released by the Ministry of Finance, the Ministry of Ecology and Environment (“MEE”), the Ministry of Commerce (“MOFCOM”), the General Administration of Customs (“GAC”) and the State Administration of TaxationPlease click here to read the full article.
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  •  
    06/09/2023
    Chine

    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
    Chine

    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
    Chine

    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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