Fiscalité - Prix de transfert

eAlerts Récentes

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  14.03.2023

  Chine

  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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  20.10.2022

  Chine

  Chi­nese Tax Re­gu­la­tion Up­date | Sep­tem­ber 2022

  The latest development in China Tax Regulation mainly includes: Announcement [2022] No. 27 jointly released by the Ministry of Finance (“MOF”), the State Administration of Taxation (“SAT”) and the Ministry of Industry and Information Technology (“MIIT”) Announcement [2022] No. 28 jointly released by the MOF, the SAT and the Ministry of Science and Technology Announcement [2022] No. 32 jointly released by the MOF and the SAT Announcement [2022] No. 31 jointly released by the MOF and the SAT Please click here to read the full article.

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  06.09.2022

  Chine

  Chi­nese Tax Re­gu­la­tion Up­date | Au­gust 2022

  The latest development in China Tax Regulation mainly includes: SAT Announcement [2022] No. 16 Please click here to read the full article.

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  09.08.2022

  Chine

  Chi­nese Tax Re­gu­la­tion Up­date | July 2022

  The latest development in China Tax Regulation mainly includes: SAT Announcement [2022] No. 13 SAT Announcement [2022] No. 14, Announcement [2022] No. 22 jointly released by the Ministry of Finance (“MOF”) and the State Administration of Taxation ("SAT"), Announcement [2022] No. 23 jointly released by the MOF and SAT SAT Announcement [2022] No. 12 Please click here to read the full article.

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  09.06.2022

  Ukraine

  Ukraine ini­tiates bill on de­nun­cia­tion of double tax treaty with Rus­sia

  On 2 May 2022, the Cabinet of Ministers of Ukraine initiated draft law ‘On the Denunciation of the Settlement with the Russian Authorities on the Avoidance of Double Taxation of Earnings and Property and the Prevention of Tax Evasion’, as a response to Russian military aggression against Ukraine. When passed, the Bill on Denunciation will suspend preferential tax treatment for Russian residents (both natural persons and legal entities) receiving income in Ukraine. Specifically, after adoption of the Bill on Denunciation, the following changes will go into effect: all Ukrainian-sourced...

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  22.04.2022

  Chine

  Do Chi­nese sub­si­dia­ries of EU sha­re­hol­ders and EU na­tio­nals in China have to com­ply with EU sanc­tions on Rus­sia?

  Recently the EU imposed additional sanctions on Russia and Russian companies and individuals. For foreign invested enterprises with EU shareholders and EU nationals in China, the questions arises whether they must comply with these regulations when doing business with Russian business partners from China. According to the answers provided by the EU Commission in their FAQs, the following applies: In principle, EU sanctions do not apply extra-territorially. In accordance with Article 13 of COUNCIL REGULATION (EU) No 833/2014 (the "Regulation"), the Regulation applies: within the territory of the...

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