Highlights: China’s taxation of inbound and outbound investment

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Despite the COVID-19 pandemic and some geopolitical tension between China and Western countries (predominantly the United States), China remains the second largest economy and a major player in the world’s economy. Taxation is an important aspect of doing business. China’s taxation of cross-border trade and investment is complex because the detailed implementation rules are regulated in circulars or public notices in Chinese language, and they are sometimes ambiguous for interpretation.    This webinar will address the most important tax aspects of China’s inbound and outbound investment, especially tax issues that an investor needs to consider. The focus of the webinar will be on the taxation of inbound investment and the taxation of outbound investment will only briefly be discussed. Some issues of a tax administrative nature will be covered as well, such as obtaining a tax payment certificate to remit funds abroad for dividends, interest, royalties and other payments that are unique to China. Finally, some attention will be paid to the most recent tax developments.  

Topics covered

  • Permanent establishments in Chinese domestic laws and under treaties concluded by China
  • Taxing the payments made to non-residents
  • Administrative issues of the payments made to non-residents
  • Treatment as tax resident of Chinese invested foreign company
  • Foreign tax credit – relief of double taxation in China
  • New tax developments in China

Learning objectives

Topics to be discussed in this webinar are related to the most important international tax rules from a Chinese perspective and the webinar provides for an overview of the most relevant circulars or public notices and the practice examples in this regard.

After following this webinar, participants will be able to:

  • identify the most relevant tax issues of inbound in or outbound investment from China
  • define special issues that an investor must pay attention to
  • list some unique features of China’s tax system

Instructors

(at time of broadcast)

  • Shiqi Ma, IBFD
  • Victor van Kommer, IBFD

Field of study

Taxes

Who should participate

The webinar is suitable for all tax professionals, including accountants, controllers, in-house tax managers and directors, lawyers, advisers, policymakers and government officials who wish to acquire knowledge of China’s taxation of cross-border transactions.

Course level and prerequisites

This is an intermediate-level webinar. Participants are expected to have a good understanding of the principles of international taxation.

Advance preparation

Participation for this webinar does not require any advance preparation.

Interactive webinar – “Group Internet Based” (live webinar only)

During live webinars, it is possible to interact with the presenters via a chat message function. Please note that questions are answered based on relevance, order of receipt and available time. Additionally, participants in the live webinar are invited to answer poll questions. Participants will also have access to the on-demand version for a further 12 months from the live date.

Date of live broadcast: 9 November 2021

On-demand webinar

On-demand webinars are intended for individual self-study only. Unlike live webinars, they are not open to interactive participation nor do they offer the assistance of a real-time instructor. Access to on-demand webinars is granted for a period of 12 months.

Continuing Professional Education

Many accrediting organizations will grant continuing professional education (CPE) credit(s) for an IBFD audio-visual broadcast. It is advisable, however, that you check with your accrediting body as to whether this applies only to live webinars or to on-demand webinars as well.

International Bureau of Fiscal Documentation (IBFD) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of CPE on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. NASBA CPE credit – 1 (only applicable to live webinar).

Webinar registration details

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