China further clarifies tax rules on representative offices
Document Type
Journal article
Source Publication
The Hong Kong Accountant
Publication Date
3-1-2005
Volume
16
Issue
3
First Page
56
Abstract
Rules and regulations are changing so rapidly in China that taxpayers are having difficulty in keeping up and ensuring compliance with the new developments. This is evidenced by a radical change of taxation of Representative Offices (ROs), with the issuance of the new circular [Guo Shui Han (2004) No. 568] that reinstated the ability for ROs of principal suppliers to apply for tax exemption. Below is an overview of the tax treatment of representative offices in China.
Print ISSN
10293892
Publisher Statement
Copyright © Hong Kong Society of Accountants 2005
Access to external full text or publisher's version may require subscription.
Full-text Version
Publisher’s Version
Language
English
Recommended Citation
Lin, K. (2005). China further clarifies tax rules on representative offices. The Hong Kong Accountant, 16(3), 56.