Deloitte Touche TohmatsuDeloitte Touche Tohmatsu ("DTT") is one of the world's leading professional services organisations, delivering assurance and advisory, tax and consulting services through more than 119,000 people in 140 countries. Over 2,500 professionals in nne Chinese cities serve major PRC enterprises and the world's largest multinational corporations operating in China. DTT is pleased to have been selected by CCH Asia Pte Limited to compile this book. Scott Flicker and April Liao served as principal researchers and authors with Anna Ehlbeck, Carlos Joa and Lily Tang as contributing researchers and authors. DTT China Tax Partners, Kevin Ng and Betty Tsui provided technical review. Special acknowledgement is reserved for Joseph Fu and other colleagues from DTT who had authored a prior CCH publication that provided a framework for this book and some of the contents. Read More Read Less