• Type: Publication series
  • Date: 12/13/2012

People’s Republic of China – Taxing Dividends According to Holding Period 

KPMG Advisory (China) Limited reports that the government of the People’s Republic of China has introduced a new graduated withholding tax applicable to dividends effective in 2013 that is meant to encourage stock market stability, but creates complexity for payers of dividends.

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People’s Republic of China: Taxing Dividends According to Holding Period (PDF)


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