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Indirect offshore, direct offshore and onshore disposals in an M&A context

Indirect offshore, direct offshore and onshore dispo...

PRC Non-Resident Enterprise Tax Series - Issue 02, April 2012

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PRC Non-Resident Enterprise Tax Series

In this issue, we focus on the taxation of three types of investment exits, which may be undertaken by foreign investors into China and which have been the focus of the Chinese tax authorities. These include an offshore indirect disposal, an offshore direct exit and an onshore exit. Contextually and by way of illustration, we draw on the KPMG China experience in helping our clients to deal with the challenges posed by these developments as they have emerged.

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