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Why This Guide?
For many foreign invested companies, dividend payments are the most common method of transferring profits from a China-based subsidiary to an overseas parent company. However, the process involves more than just declaring a dividend. Companies need to consider distributable profits, statutory requirements, tax obligations, treaty benefits, beneficial ownership and the practical payment procedure. This guide provides a practical overview of the key issues involved.
- E-Book / PDF
- English
- 46 Pages
Key Topics At A Glance
- Preconditions for dividend payments
- Calculation net dividends
- Taxation of outbound dividends
- Beneficial ownership & Treaty benefits
- Payment procedure & Practical tools
Practical Tools Included
- Calculation samples
- Process flows
- Checklists
- Reference framework
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