New China Tax Regulation: Withholding from Non-resident Enterprises

Stephen Nelson from King & Wood's China Tax Group: "Recently, a new regulation was issued that sets out the procedural rules for withholding income tax, the Provisional Administrative Measures on Withholding Enterprise Income Tax for Non-resident Enterprises"

See: China Takes Action on Non-resident Enterprises Withholding from the firm's official blog, China Law Insight.