Long-awaited detailed implementing rules finally issued for new EIT law in China
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The work Long-awaited detailed implementing rules finally issued for new EIT law in China represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Long-awaited detailed implementing rules finally issued for new EIT law in China
Resource Information
The work Long-awaited detailed implementing rules finally issued for new EIT law in China represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Long-awaited detailed implementing rules finally issued for new EIT law in China
- Language
- eng
- Summary
- On 11 December 2007, the State Council promulgated the long-awaited Detailed Implementing Rules (DIR) of PRC Enterprise Income Tax Law (EIT law). The DIR sets forth details on the definition of numerous terms, interpretations and specific application of various provisions prescribed by the EIT law issued on 16 March 2007. Like the EIT law, the DIR became effective on 1 January 2008. This article outlines some of the key provisions of the DIR that are likely to be most important to foreign enterprises and foreig- invested enterprises (FIEs)
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 36 (2008),
- Geographic coverage
- Asia
- Language note
- English
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