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TAX C Hong Kong 1.

List of Qualifying Debt Instruments On

22 November 2016, the Inland Revenue Department released the updated lists of the following qualifying debt instruments (as at

30 September 2016): a) Debt instruments eligible for profits tax concession;

and b) Long term debt instruments eligible for profits tax exemption. List of Qualifying Debt Instruments http://www.ird.gov.hk/eng/tax/bus_qdi.htm WEEKLY ALERT ISSUE NO.

46 [2016] RSM Tax Advisory (Hong Kong) Limited 罗申美税务谘询有限公司Welcome to issue

46 [2016] of Weekly Alert covering technical development in taxation around the globe. TAX C PRC 1. Circular on Value-Added Tax Policy for Equipment Purchased by Research and Development Institutions (关于继续执行研发机构采购设备增值税政策的通知) On

16 November 2016, the State Administration of Taxation issued the "Circular on Value-Added Tax Policy for Equipment Purchased by Research and Development Institutions". In order to encourage scientific research and technological development, qualified local research and development institutions and foreign-invested research and development centres will eligible for full VAT refund in respect of their purchase of specified domestic equipment during the period from

1 January

2016 to

31 December 2018. The Circular lists out the requirements for the qualified local research and development institutions and foreign-invested research and development centres. 财税[2016]121 号http://szs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201611/t20161123_2464332.html 外资研发中心采购国产设备退税资格审核认定办法 http://szs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201611/P020161123343459710339.docx 科技开发、科学研究和教学设备清单 http://szs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201611/P020161123343459960968.docx 2. Announcement of the General Administration of Customs [2016] No.65 (海关总署公告

2016 年第

65 号) In view of the technology development and standard update of various commodities, on

18 November 2016, the General Administration of Customs released updated Annotations on Domestic Sub-categories of the Customs Import and Export Tariffs of the People's Republic of China (2016 Newly Added and Amended Part II). The updated Annotations will take effect from

1 December 2016. 海关总署公告

2016 年第

65 号http://www.customs.gov.cn/publish/portal0/tab49659/info829638.htm TAX C International 1.

2016 Taxation Trends in the European Union On

11 November 2016, the European Union ("EU") released the

2016 edition of "Taxation Trends in the European Union" which provides taxation data and information for

28 EU member states, Iceland and Norway. For each of the

30 countries, the report (total

340 pages) lists out the main features of its national tax system (personal and corporate taxes, VAT, social contributions and wealth and transaction taxes), a summary table of the country's tax revenues and a description of the latest tax reforms. Taxation Trends in the European Union http://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/gen_i nfo/economic_analysis/tax_structures/2016/econ_analysis_report_2016.pdf 2. French National Assembly Approves Diverted Profits Tax Proposals On

7 November 2016, the French National Assembly approved the proposals for introducing a diverted profits tax on profits or income of a corporation resident or established outside France which is linked to the sale or supply of goods or services through a permanent establishment in France. The diverted profits tax will apply to fiscal or tax periods beginning on or after

1 January 2018. French National Assembly Approves Diverted Profits Tax Proposals https://tax.thomsonreuters.com/blog/checkpoint/French-National-Assembly-Approves-Divert ed-Profits-Tax-Proposals RSM Tax Advisory (Hong Kong) Limited 29th Floor, Lee Garden Two

28 Yun Ping Road Causeway Bay, Hong Kong T +852

2598 5123 F +852

2598 7230 E solutions@rsmhk.com www.rsmhk.com RSM Tax Advisory (Hong Kong) Limited is a member of the RSM network and trades as RSM. RSM is the trading name used by the members of the RSM network. Each member of the RSM network is an independent accounting and consulting firm, each of which practices in its own right. The RSM network is not itself a separate legal entity of any description in any jurisdiction. The RSM network is administered by RSM International Limited, a company registered in England and Wales (company number 4040598) whose registered office is at

50 Cannon Street, London EC4N 6JJ. The brand and trademark RSM and other intellectual property rights used by members of the network are owned by RSM International Association, an association governed by article

60 et seq of the Civil Code of Switzerland whose seat is in Zug. ? RSM International Association, 2016