This month's China Tax Bulletin provides the following updates and analyses:

• Long-awaited new enterprise reorganization rules finally unveiled
• Guidance on how to determine the Chinese tax residency of Chinese-controlled foreign enterprises
• Guidance on income tax treatment of liquidations
• Hong Kong provides guidance on double tax relief for transfer pricing adjustments

Contacts:

Yongjun Peter Ni
Partner
+ 86 21 6132 5930


Linda L. Ng
Counsel
+ 852 2822 8787

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