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UAE and UK conclude bilateral visit to strengthen partnership against illicit finance
Joint statement on strengthening UK-United Arab Emirates (UAE) partnership against illicit finance following a bilateral visit.
Strategic Partnership UK-Moldova , Trade and Cooperation Agreement
Documents containing treaty information and a summary of the UK-Moldova trade agreement.
Create a goods movement reference
Get a goods movement reference to move goods through locations which use the Goods Vehicle Movement Service.
Israel export control licensing data: 31 July 2025
Export control licensing management information for Israel
Trade and services regulations in Luxembourg
If you are a UK business providing services in Luxembourg, you will need to follow Luxembourg regulations about:
Administrative Measures for Non-resident Taxpayers Claiming Tax Treaty Benefits
State Administration of Taxation (SAT) Public Notice [2015] No.60 has introduced a new mechanism of self-assessment on the eligibility for tax treaty benefits (reduced taxation or exemption under the relevant tax treaties) by non-resident taxpayers.
The pre-approval process or record-filing acknowledgement from the Chinese tax authorities is no longer necessary. Instead, non-resident taxpayers and their withholding agents will be required to file certain prescribed forms and other supporting documents when performing tax filing to justify their claims for the tax treaty benefits.
Refinement to Super-deduction Policy for Research and Development Expenses
Caishui [2015] No.119 (“Circular 119”) provides further clarification and refinement in relation to the scope of R&D activities and R&D expenses, financial accounting and administration, and record-filing requirements. It clarifies the detailed measures implemented regarding the super-deduction of R&D expenses for the purpose of corporate income tax assessment.
Application of Zero Value Added Tax Rate to Certain Services
Caishui [2015] No.118 (“Circular 118”) states that domestic enterprises or individuals providing the following services to companies overseas can adopt the zero VAT rate:
- Production and distribution of radio and television programmes;
- Technology transfer services, software services, circuit design and testing services, information system services, operation process management services, and energy management services; and
- Offshore outsourcing services, including information technology outsourcing (ITO), business process outsourcing (BPO), and knowledge process outsourcing (KPO).