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News & Knowledge

All Knowledge & Opinions

China: Tax benefits to overseas investors reinvesting distributed profits expanded

5th February 2019

For the purposes of further encouraging overseas investors to invest in China, the Ministry of Finance, the State Administration of Taxation, the National Development and Reform Commission and the Ministry of Commerce recently issued the Circular about Expanding the Scope of Application of temporary waiver for Withholding Income Tax on Direct Investments with Distributed Profits by Overseas Investors (Cai Shui [2018] No. 102). Compared with the previous policy of Cai Shui [2017] No. 88, the scope of application of withholding income tax for foreign investors has been expanded with other provisions remain the same. MSI's Chinese accounting member Lehman Brown Ltd. provides further information.

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New tax scheme in Norway – PAYE

5th February 2019

From 2019, a new and simplified tax scheme is available for foreign workers in Norway. The scheme is called PAYE (Pay As You Earn). Most foreign workers will fall under this scheme the first year they work in Norway. MSI's Norwegian law member Magnus Legal provides further information about the new PAYE scheme.

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UK: The Autumn Budget 2018 - the headlines

30th October 2018

On 29 October 2018, the UK Chancellor delivered his last Budget before Brexit. Head of Tax, Katharine Arthur, from MSI's London accounting member firm haysmacintyre has summarised the key tax measures.

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China opens up to foreign invested securities companies

18th October 2018

MSI's Chinese accounting member firm Lehman Brown Limited provides an overview of the administrative measures on foreign-invested securities companies.

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