In January, Chinese draft VAT law was issued. Aside from consolidating many existing laws, it includes a shift towards imposing VAT compliance obligations on non-resident providers of digital services.
It talks of VAT “for the sale of services and intangible assets, where the services and intangible assets are consumed within China, or the sellers are domestic entities or individuals”.
- Foreign digital digital service providers escape Chinese VAT net
- Chinese Withholding VAT
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Asia Pacific VAT on digital services
Source: vatcalc.com
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