China Market Intelligence

April 27th, 2016
Owen Haacke

China recently issued new rules that that offer mixed implications for foreign company qualification for innovation-related tax breaks. Eligibility criteria for a reduced corporate tax rate were tightened by stricter intellectual property (IP) requirements, but the scope of research and development (R&D) expenses that can be written off was loosened.

High- and New-Technology Enterprise (HNTE) IP and...
May 27th, 2015
Ryan Ong

More and more US companies have active research and development (R&D) operations in China, and many have seen these operations evolve from small groups primarily focused on product localization to globally significant operations conducting cutting-edge R&D for the China market. In a 2013 KPMG report, for example, an estimate was given for over 1,300 R&D multinational-operated R&D centers in China, a number that has likely risen since then. As the number of R&D centers...