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International Law

: China Briefing Blog

China Capital Gains Tax May be Levied on Indirect Share Disposals Offshore

By China Briefing

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Dec. 29 – The Chinese tax authorities may impose withholding tax on non-resident enterprises that indirectly dispose equity interests in Chinese resident enterprises outside China if there is an abuse in the form of organization. Issued on December 15, the circular Guoshuihan [2009] No.698 has several key points: Where a foreign investor indirectly transfers equity interests in [...]

Full post as published by China Briefing Blog on December 29, 2009 (boomark / email).

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