Further developments in China’s thin capitalisation rules

With the commencement of the Enterprise Income Tax Law in 2008, China introduced thin capitalisation rules into its tax regime for the first time. For a fairly detailed examination of the rules up until December 2009 you can review an article I wrote on the rules here. The most important regulation in this area is [...]

This entry was posted on Tuesday, January 26th, 2010 at 12:24 pm and is filed under China Tax. You can follow any responses to this entry through the RSS 2.0 feed. You can skip to the end and leave a response. Pinging is currently not allowed.