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China beneficial ownership - HKWJ Tax Law

Mainland China Beneficial Ownership

In order to improve the implementation of double tax treaties between Mainland China and other tax jurisdictions, the State Administration of Taxation of Mainland China (“SAT”) released in February 2018 a Public Notice [2018] No. 9 (“Public Notice 9”), providing further and clearer guidelines/rules in assessing the  Mainland China beneficial ownership (“BO”) status for the […]

China Environmental Tax - HKWJ Tax Law

Mainland China Environmental Tax

As from 1 January 2018, Mainland China has introduced its first environmental tax law, the Environmental Protection Tax (the “EPT”) law. The EPT replaces the existing pollutant discharge fee (“PDF”) system, which was in operation for nearly the last 40 years. The main difference between the PDF and the EPT is that the former is […]