China announces withholding tax deferral treatment on direct reinvestment

15 January 2018

China's Ministry of Finance, State Administration of Taxation, National Development and Reform Commission and Ministry of Commerce on December 21 jointly issued a circular to formally introduce the withholding tax deferral rules on foreign investor's reinvestment of Chinese profits.

A Global Tax Alert, attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert 2018-0098

Document ID: 2018-0098

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