China Tax/Business News Flash

Jun 2009, Issue 16

Special tax treatments for mergers and spin-off transactions

Welcome again to our News Flash series covering the newly promulgated tax rules for corporate tax restructuring ("Restructuring Tax Rules"). In the previous News Flash Issue 10, Issue 11 and Issue 15, we reported the key features and observations on the Restructuring Tax Rules and also discussed the special tax treatments for equity and asset acquisitions.

In this issue, we will focus on the special tax treatments for merger and spin-off transactions. In particular, we will discuss the salient points on the treatments of tax loss and tax incentives of the pre-merger enterprises and pre-spin-off enterprises upon merger and spin-off respectively.

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Contacts

Tax Contacts in Mainland China
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Of further interest

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