Title

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

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Full-text Version

Publisher’s Version

Recommended Citation

Lin, K. (2005). China further clarifies tax rules on representative offices. The Hong Kong Accountant, 16(3), 56.