New Developments on the Taxation of Technology-Related Transactions

An analysis of the new development of taxation in China concerning the main technology-related transactions, such as the transfer of ownership, the transfer of rights to use, and the provision of related services. The authors discuss the different tax treatments for royalties and technology-related services, the opportunities available for Technology Advanced Services Enterprise opportunities for companies which provide technology-related services and how income derived from a transfer of ownership of technology will be treated under the new Chinese corporate income tax regime.