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Research Center : Development

Jun 01,2011 | Deloitte

Preferential Tax Treatment on Equity Compensation Extended

The PRC State Administration of Taxation ("SAT") recently issued a tax circular, Bulletin [2011] No. 27 ("Bulletin 27"), providing further clarification on the Individual Income Tax ("IIT") treatment of equity-based compensation. The Bulletin is effective from May 1, 2011 and substantially expands the beneficiaries of the preferential tax treatment available under Chinese law.

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