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permanent establishment
+49 6221 9985 639
permanent establishment
Corporate Income Tax Guide China
By ECOVIS Beijing ECOVIS Beijing China Download our "Corporate Income Tax Guide". As a foreign business that generates income from China, you may be subject to taxes from both your home country and from China. Firms must be vigilent to minimize...
The Sino-German Double Taxation Treaty (DTT) – Major Implications
By Richard Hoffmann, ECOVIS Beijing China’s going global strategy is becoming more and more apparent – especially China’s ambitions for economic cooperation with Europe were once again proven when the taxation treaties with several European countries such as the UK, France or...
Corporate Income Tax – Part 2, Non-resident enterprise with a PE
By Richard Hoffmann, ECOVIS Beijing Our last article covered the case of a non-resident enterprise without a permanent establishment. In this article, we will discuss the situation if you are a non-resident enterprise with a permanent establishment. When it comes to Corporate Income...
Corporate Income Tax – Part 1, Non-resident enterprise without a PE
By Richard Hoffmann, ECOVIS Beijing China When it comes to Corporate Income Tax, you should pay attention because, on one hand, there are benefits you don’t want to miss, but on the other hand, there are losses and penalties you don’t want...
Important facts to know when sending employees to China – employee secondments and Individual Income Tax
By Richard Hoffmann, ECOVIS Beijing China Sending employees to China – employee secondments and Individual Income Tax. Companies that have staff overseas in China might face difficulties when it comes to the company’s and the individual’s tax status and taxable...
Getting Caught in Permanent Establishment Status in China?
By Richard Hoffmann, ECOVIS Beijing China The Company: An individual entrepreneur, who has been engaged by a German manufacturing company, carries out services in China for a client of this German manufacturing company. (more…)
Treatment of service permanent establishments
By Larsen Lüngen from ECOVIS Cologne and Krefeld A permanent establishment is a dependent branch of an enterprise that is usually subject to income tax and value added tax in a respective country. It is in general a fixed place...