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Best regards
Zmags
TAX NEWSLETTER
MARCH/APRIL 2016
www.dlapiper.com
IN THIS ISSUE…
PRC
4. VAT REFORM – TAXPAYERS
REGISTRATION AND INVOICING
4. CHINA’S NATIONWIDE VAT REFORM
7. CHINA INCREASES TAXES ON
CROSS-BORDER E-COMMERCE
RETAIL IMPORT
9. CHINA CUSTOMS ENHANCES
MONITORING OF INTER-COMPANY
PRICES AND ROYALTY PAYMENTS
9. PROTOCOL TO THE TAX TREATY
BETWEEN CHINA AND INDONESIA
CAME INTO EFFECT
HONG KONG
11. PROPERTY MARKET COOLING
MEASURES REMAIN FOR NOW
11. ASSESS FIRST, AUDIT LATER
(OR NEVER)
12. LESSON NOT LEARNT
12. AN UPSIDE DOWN ANALYSIS OF
ANTECEDENT AND ANCILLARY
ACTIVITIES (BRENDA)
13. LEAVING YOUR TAX RETURN
BLANK?
13. LATVIA IS ON BOARD
13. INLAND REVENUE (AMENDMENT)
(NO. 3) ORDINANCE 2015
14. HONG KONG FACES PENSION
TAX NEWSLETTER MARCH/APRIL 2016
IN THIS ISSUE… PRC 4. VAT REFORM – TAXPAYERS
PRC www.dlapiper.com | 03
1. VAT REFORM – TAXPAYERS REGISTRATION AND INVOIC
2) Taxpayers Entities and individuals who provid
6) Benefit to traditional VAT payers Tradition
Appendix – VAT Reform Taxable Scope and VAT Rates
2014 and this figure is continuously growing. As
Alongside with the New Circular, a notice was iss
HONG KONG
1. PROPERTY MARKET COOLING MEASURES REMAIN FOR NO
3. LESSON NOT LEARNT You may recall that we have
5. LEAVING YOUR TAX RETURN BLANK? In BOR decisio
8. HONG KONG FACES PENSION CHALLENGES WITH POTENT
www.dlapiper.com This publication is intended as