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Practice guide: Tax on investing in China

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UK companies investing into China face significant restrictions on their investment, and withholding taxes on the repatriation of profits. Local regulation makes it difficult to change a structure once established, and it is therefore important that sufficient flexibility is built into the structure at the outset. In addition, the Chinese tax authorities are increasingly scrutinising both the substance of offshore investment structures before granting treaty benefits, and the transfer pricing of related party transactions.

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