As a general rule, tax treaties concluded by Luxembourg do not include anti-treaty shopping rules. However, a limitation on benefits (“LOB”) clause is used in the treaties signed with, inter alia, Hong Kong, Poland, Senegal, Singapore, Trinidad and Tobago, and the USA. Interestingly, the...
other tax treaties concluded by China if the provisions of the relevant articles in those tax treaties are the same as those in the China/Singapore tax treaty. Thus, it is likely to have a wide impact to tax residents of other countries/regions that have entered into tax treaties with ...
Discover China's Corporate Income Tax for 2025. Learn about rates, filing, exemptions, and policies to stay compliant and optimize your tax strategy.
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An extension request must be filed before the deadline with a tentative tax calculation attached to it. The tax still due as per the tentative calculation, if any, must be settled before filing the extension request. If the actual tax due based on the final tax calculation is higher than ...
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Outsourcing NAV calculation services provide specialised knowledge, expertise and improved efficiency, with dedicated teams and advanced technology. Updates Tax withholdings updates for non-resident directors in Spain The Spanish Tax Administration mandates taxation in Spain for those serving as non-resident ...
The annual patent tax return and payment are to be filed annually, within three months of calendar year-end. Tax on means of transportation The tax on means of transportation imposes a number of statutory fees on the registration of certain vehicles, including trucks, buses, and ships. ...
Performance is shown on a Net Asset Value (NAV) basis, with gross income reinvested where applicable. The return of your investment may increase or decrease as a result of currency fluctuations if your investment is made in a currency other than that used in the past performance calculation. ...
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