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Sourcing from China

Published: June 2013

In this issue of China Briefing Magazine, we outline the various sourcing models available for foreign investors - representative offices, service companies and trading companies - and discuss how to decide which structure best suits the sourcing needs of your business. Perhaps the most important factors to consider when choosing a sourcing structure are your staffing requirements, your need for operational flexibility, and which option offers the greatest cost efficiencies. In this issue, we compare how each of these factors match up with the available sourcing platforms in order to help foreign businesses find the best option for their specific sourcing needs.


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Understanding Permanent Establishments in China

Published: May 2013

With an increasing number of foreign enterprises starting to conduct business in China, tax liabilities resulting from business activities in China are quickly becoming an issue of key concern. Many foreign enterprises that conduct business in China are unaware that their business activities here may constitute a permanent establishment (“PE”), which thus subjects them to corporate income tax.


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Merger & Acquisition Regulations in China

Published: April 2013

In this issue of China Briefing, we return to a popular subject - China’s M&A regulatory framework. With the global economy slowly coming out of recession, and Chinese businesses wanting to expand both domestically and overseas (both issues driven by state policy), we expect to see a gradual upswing in the number of M&A deals being conducted with Chinese companies in the forthcoming months.


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Trading with China

Published: March 2013

This month’s China Briefing cover art could not be more apt, as it shows the famous Chinese seafarer Zheng He, trading Chinese goods with the West (the image appears to be set in what is now Istanbul). Considering this painting shows him as a young man, the time frame would be around the year 1400 – well over 600 years ago. Yet even today, international trade with China continues to fascinate.


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Annual Compliance, License Renewals & Audit Procedures

Published: January 2013

In this issue, we discuss annual compliance requirements for China foreign-invested entities (FIEs), with notes on regional differences and tips from experienced accountants and auditors. We detail the full audit processes for Representative Offices, Wholly Foreign Owned Enterprises and Joint Ventures in China, as well as discuss the procedures for individual income tax filings for 2012 earned income by expatriates in China.


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Der große Steuervergleich für Asien

Published: December 2012

In einem zunehmend vernetzten Asien blicken viele ausländische Investoren über China hinaus und nutzen ihre Erfahrungen in China, um das Investitionsumfeld in Ländern wie Indien und Vietnam zu verstehen.


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La Guida fiscale per l’Asia

Published: December 2012

In un’Asia sempre più interconnessa, molti investitori stranieri stanno puntando oltre la Cina, facendo tesoro della loro esperienza nel regno di mezzo, per comprendere le possibilità di investimento in paesi come India e Vietnam.


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The Asia Tax Comparator

Published: November 2012

In an increasingly inter-connected Asia, many foreign investors are looking beyond China, using the lens of their China experiences to understand the investment environment in countries like India and Vietnam.


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Internationale Transaktionen nahestehender Unternehmen

Published: November 2012

In dieser Ausgabe von China Briefing behandeln wir das Thema internationaler Transaktionen, insbesondere zwischen verbundenen Unternehmen. Im Einzelnen gehen wir auf Servicevereinbarungen von HQ und ausländischen Tochtergesellschaften ein und geben einen kurzen, grundlegenden Überblick über Chinas Verrechnungspreisverpflichtungen sowie grenzüberschreitende RMB Ansiedlungsprojekte.


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Opérations Internationales entre parties liées

Published: November 2012

Dans ce numéro de China Briefing, nous nous tournons encore une fois à la question des opérations internationales, en particulier celles entre les parties liées. Dans le numéro de l’an dernier sur ce sujet, nous avons été trop ambitieux en essayant de donner un overview sur les thèmes de la vente de marchandises à des clients en Chine, la prestation de services, le versement des redevances, le versement des dividendes, comment faire face aux coûts d’installation initiale et la manipulation des documents contemporains ... . tout en 8-10 pages.



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