On 14 March 2013, Anthony Tam, Joey Zhou and Flame Zheng presented the latest PRC tax developments and important regulatory changes for 2012-2013 as well as case studies on tax risk minimization related to overseas payment.
The event was hosted by the German Chamber of Commerce in Beijing and Mazars' tax specialists addressed the following points:
- Overview and updates of the VAT reform, i.e. VAT refund and exemption on export of services
- Introduction of the supplement to the determination of “beneficial owner” as defined in tax treaties
- Introduction of the supplement to property gains as defined in tax treaties
- Explanation of the recent developments on related parties’ equity transfer
- Case study - Overseas payment: salary reimbursement, service fees