The October 2013 issue of Baker & McKenzie’s China Tax Monthly reported that the tax incentives for the China (Shanghai) Pilot Free Trade Zone (Shanghai FTZ) provided in Guo Fa [2013] No. 38 were just policy directives and open to interpretation in exactly how the tax authorities would turn these directives into detailed rules. Recently, these policy directives became concrete rules on tax incentives for investment-related capital gains under Cai Shui [2013] No. 91 (notice 91).
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Business Law Digest is compiled with the assistance of Baker & McKenzie. Readers should not act on this information without seeking professional legal advice. You can contact Baker & McKenzie by e-mailing Zhang Danian (Shanghai) at: danian.zhang@bakermckenzie.com
