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As a Foreign Company, Do I Need to Make Annual CIT Filing in China?

2026-04-28
Annual CIT filing for foreign companies must navigate a complex set of China tax rules that often differ from common assumptions, particularly for non‑resident enterprises operating through branches, project offices, or seconded staff arrangements. This article breaks down the 2026 filing requirements, clarifies who must file, and highlights compliance risks that foreign investors frequently overlook.
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China Briefing

Audit Thresholds in Vietnam: How Revenue, Profitability, and Loss Positions Affect Compliance Requirements

04/27/2026

Choosing the right location to launch or expand a business in China can be a daunting task for foreign investors.

Vietnam Briefing

Vietnam Tightens Oversight of Multi-Level Marketing with New Decree

04/28/2026

On April 7, 2026, Vietnam introduced a new regulatory framework for multi-level marketing (MLM) through Decree No. 137/2026/ND-CP (“Decree 137”).

ASEAN Briefing

Audit Thresholds in Vietnam: How Revenue, Profitability, and Loss Positions Affect Compliance Requirements

04/27/2026

Foreign-invested enterprises in Vietnam are generally required to undergo annual statutory audit as part of their financial reporting and licensing obligations.

India Briefing

Section 393 of the Income-tax Act, 2025: Transitioning to Unified TDS Framework in India

04/28/2026

Section 393 of the Income Tax Act 2025 is the new consolidated framework for tax deducted at source (TDS) on all non-salary payments in India, effective April 1, 2026.

Middle East Briefing

UAE Corporate Compliance in 2026: Key Risks, Regulatory Changes, and What Businesses Need to Do

04/27/2026

This article outlines the key corporate compliance obligations businesses must manage in the UAE in 2026, covering licensing, workforce, tax, governance, and AML requirements.

China Briefing

Spain-China Relations Deepen Amid Sánchez’s Visit to Beijing

04/27/2026

Spain is deepening engagement with China despite structural imbalances, with Sánchez’s April 2026 visit institutionalizing bilateral dialogue and expanding cooperation in investment, agrifood, and industrial sectors, even as a large trade deficit persists.

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Vietnam’s HCI+ 2026 Ranking Signals Stronger Workforce for Investors

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UAE Corporate Compliance in 2026: Key Risks, Regulatory Changes, and What Businesses Need to Do

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