Research & Analysis

Beijing Expands Anti-Long-Arm Jurisdiction Toolkit
Member Exclusive

Beijing Expands Anti-Long-Arm Jurisdiction Toolkit

Just six days after issuing the Regulations on Industrial and Supply Chain Security (Doc. 834), China’s State Council released the Regulations on Countering Foreign States’ Improper Extraterritorial Jurisdiction (Doc. 835), another expansion of Beijing’s retaliatory toolkit. Unlike Doc. 834, which governs sectoral and commercial supply chain security and is triggered by a demonstrable harm or threat, Doc. 835 targets foreign legal pressure itself regardless of commercial impact and can therefore be invoked under a lower evidentiary threshold.

Publications

China Market Intelligence

China Market Intelligence

Member Exclusive
Short takes on policy and regulatory actions that impact the business environment.

See the articles

Washington Update

Washington Update

Member Exclusive
Weekly recaps of every noteworthy development in the US legislative and executive branches.

See the articles

Filters

Close

Filter By

Topic
Format
Publication
Date

through

49 Results Clear Filters

2915 Results

Withholding Tax Deferral for Foreign Investment in China

Withholding Tax Deferral for Foreign Investment in China

On December 21, 2017, authorities clarified the criteria for withholding tax (WHT) deferral treatment on dividends for foreign investment in encouraged sectors in China. The Notice Regarding the Provisional Deferral Treatment for Withholding Tax on Distributed Profits used for Direct Re-investment by Foreign Investors (Caishui [2017] No.88, or Circular 88) subsequently came into effect on January 1, 2018. Released by the Ministry of Finance (MOF), State Administration of Taxation (SAT), National Development and Reform Commission (NDRC), and Ministry of Commerce (MOFCOMMOC), the WHT deferral treatment should be welcomed by foreign investors. The treatment aims to encourage long-term foreign investment in China.

China Business Review (Archive Only) USCBC