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China Matters: China's New Corporate Tax Regime

April 16, 2007

By Paul Hastings Professional

On March 16, 2007, China's National People's Congress promulgated the "Enterprise Income Tax Law" (New Tax Law). Effective January 1, 2008, the New Tax Law will replace existing legislation, which subjects domestic companies and foreign-invested enterprises (FIEs) in China to different tax treatments.

Contributors

Image: David S Wang
David S Wang
Partner, Corporate Department