Other Briefings
Annual IIT Reconciliation in China 2026: Appointment Booking Opens February 25
China’s annual IIT reconciliation for 2026 is split into two phases, with early filers advised to book appointments in the IIT app. This section outlines eligibility, key timelines, filing methods, and practical preparation steps.
Hong Kong IRD Warns Public About Fraudulent Stamp Duty Certificate Notices
Hong Kong’s IRD has warned the public about fake notices impersonating Stamp Duty Certificate communications. These fraudulent documents often use fabricated tax terms, urgent deadlines, or foreign-currency payment instructions to pressure recipients.
China Clarifies VAT Threshold Under New VAT Law
China’s updated VAT threshold introduces new monthly, quarterly, and per‑transaction rules under the 2026 VAT Law. These changes affect VAT liability, invoicing, and compliance obligations for FIEs.
China Monthly Tax Brief: January 2026
January 2026 marked a pivotal month for China’s tax landscape, with the rollout of detailed supporting rules for the VAT Law and its Implementation Regulations.
Hengqin’s 15% Preferential IIT Policy Extended to 2027
The new rules explain which talent is eligible to enjoy the preferential 15 percent individual income tax policy.
China Tax Authority Requests Self‑Inspection of Overseas Income for the Past Three Years
China is moving from CRS information exchange to active overseas income tax enforcement. For foreign tax residents in China, proactive compliance now matters more than complex structuring.
Understanding Permanent Establishment in China – A Guide for Foreign Companies
Understanding permanent establishment status is key to determining whether a non-resident company is liable to pay tax on income under China’s network of double taxation agreements.
China Monthly Tax Brief: December 2025
In this China Monthly Tax Brief for December 2025, we highlight key taxation developments relevant to businesses.
