Tax

tax legal skills for China

China's tax system sits at the intersection of the Enterprise Income Tax Law, VAT reform that converted virtually all business sectors from business tax, and a transfer-pricing framework enforced by the State Taxation Administration — a combination that creates compliance layers few other jurisdictions match in scale or pace of change. Counsel advising on inbound investment, group restructuring, or cross-border royalty flows must simultaneously track STA circulars, applicable tax treaties under China's treaty network, and OECD BEPS measures that Chinese domestic rules increasingly reflect. The tax legal skills for China in the ThomasMore catalog are built around exactly that workload — screening permanent-establishment risk, mapping withholding obligations on dividends and royalties, stress-testing transfer-pricing documentation, and assembling VAT compliance checklists for both domestic and cross-border transactions.

Each skill is agent-ready, callable over MCP or available as a download, so it slots into deal-team workflows rather than sitting outside them. Open-source contributors maintain these skills against STA guidance and legislative updates as they emerge, which matters in a jurisdiction where implementing rules can shift the practical answer within months of an underlying law. Whether your work centers on special economic zone incentives, the tax treatment of variable interest entity structures, or customs-related duties on goods flows, the catalog filters by license, author, and sub-topic. Start with the skill category that matches your current matter to see what is ready to run against Chinese tax law today.