Your organisation may need to deal with Chinese tax issues on a daily basis, in the context of international taxation and against an increasingly complex legal background. To help you to tackle these complexities, CMS has a network of over 310 tax lawyers globally.

At CMS, China our team of dedicated Tax Group experts not only have expertise in the field of tax law but have also a strong background in corporate and commercial law and in key industry sectors. Our CMS, China Tax Group experts constantly share information and best practices with lawyers throughout the rest of CMS. This enables us to put together high quality cross-border teams, at short notice, to provide the seamless service and consistent quality that you demand.

CMS adopts stringent ethical standards in all dealings with clients, colleagues and public authorities. In addition, our Tax Group is supported by strong technical back-up teams dedicated to identifying and analysing developments in both tax law and policy.

Full Range of Tax Expertise

Clients of our Tax Group in China have access to our deep sector-specific expertise covering both direct and indirect taxes, with particular emphasis on:

• PRC value added tax (VAT) support – general VAT payer status, processing trade, export VAT refunds, mixed sales, etc
• PRC business tax issues – general matters, tax exemption for technology transfers, etc
• PRC corporate income tax issues
• PRC individual income tax matters
• Permanent establishments in China
• Tax and foreign exchange issues related to overseas payments – dividends, interest, royalties, service fees, etc
• PRC tax matters involving enterprise restructurings – share transfers, asset acquisitions, mergers, enterprise relocations, spin-offs and liquidations
• PRC tax matters relating to various investment structures – PRC holding company, PRC regional headquarters, direct investments, off-shore holding structures, investments made by foreign invested enterprises, and more
• Taxation of representative offices
• Transfer pricing and documentation and other special tax adjustment rules – thin-capitalisation, CFC, etc
• Tax planning with double taxation treaties
• PRC real estate taxes
• Customs issues relating to trade with China
• Communication and negotiation on your behalf with Chinese tax authorities
• Supporting you with tax investigations made by Chinese tax authorities
• Communication with external auditors on tax matters

Deep Industry knowledge

With our Tax Group in China you have access to in-depth knowledge of your industry earned through years of experience.

Clients of our CMS, China Tax Group include:

• Banks and financial institutions
• Multinational corporations from a range of industry sectors
• International investors
• Expatriate individuals