Cash repatriation in China

外資企業進入國內做生意,其中最大既問題就係賺左錢點樣拎番o的錢出境又唔駛交咁多稅。

當中關係到中國外匯安排、國內及兩地重收稅法問題、同埋集團整體稅務安排的範疇。

Measures and strategies

  1. Intercompany expenses (i.e., charging service fees and royalties to the Chinese subsidiary);
  2. Intercompany loans;
  3. Dividends; and
  4. Sales and leaseback.

Reference

  • Cash repatriation in China video podcast
    – via PwC
  • Measuring Value RMB: Cash flowing and cash trapped
    – via Deloitte
  • China Tax & Investment Express
    – via EY
  • Overseas Lending and Profit Repatriation by China Entities eased under new Foreign Exchange Regulations
    – via KPMG