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New PRC tax rules to impact on private equity funds

New PRC tax rules to impact on private equity funds

Our View - Issue XIII, October 2016

Our View

In this month’s “Our view”, we highlight some recent tax-related developments – particularly in respect to a pending PRC implementation early 2017 of the OECD’s Common Reporting Standard (CRS) – set to affect Chinese private equity funds and their managers in the PRC.   

Key points of interest include:

  • more complex reporting obligations for PE funds given such entities will likely be designated as financial institutions under CRS
  • planning and resource allocation issues in light of a tight timeline
  • clarification on value-added tax and business tax regarding pre-IPO issuance of shares and historical transactions.
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For more detail about the structure of the KPMG global organization please visit https://kpmg.com/governance.

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