All case law
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State Taxation Administration tax cases
Seeded tax cases from the State Taxation Administration in China.
Country
China
Court
State Taxation Administration
Cases
2
2015
Chongqing Yuhuan indirect transfer case (representative)
SAT Public Notice 7 (2015)
SAT Public Notice 7 replaced and updated Notice 698 to provide more detailed rules for taxing indirect transfers, including safe harbors and reasonable-commercial-purpose tests.
2009
SAT Notice 698 indirect transfer cases
Guoshuihan [2009] 698
Indirect transfers of Chinese equity through offshore holding structures may be re-characterized and taxed in China where the offshore structure lacks reasonable commercial purpose.
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.