China’s outbound investment (ODI) is surging from already-record levels. In 2023, China’s ODI rose by 8.7 percent to reach US$177.3 billion, making it the third-largest source of ODI globally. In the ...
China’s tax authority reminds taxpayers that they can apply for the super deduction of R&D expenses for the first three quarters of 2024 during the October filing period. We provide a Q&A section on ...