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Visibility Rankings  | | #14 out of 305 lawyers in Beijing, China | | #22,085 out of 898,912 total lawyers Overall |
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| Practice Areas | Tax | | | Education | Jilin University (LL.B., 1982); Harvard University (LL.M., 1985); University of Texas (J.D., 1990); Columbia University (M.B.A., 1993) | | | Admitted | 1993, New York. (Not admitted in China) | |
| Languages | Chinese (Mandarin) and English | | | Born | Liaoyang, People's Republic of China | | | Biography | Certified Public Accountant, Massachusetts, 1993. | | | ISLN | 910441054 | |
Articles by this firm on Martindale.com
China's Thin Capitalization RuleFuli Cao, November 21, 2008 On September 19, 2008, the Ministry of Finance and the State Administration of Taxation issued the Notice Concerning Taxation Policies for the Standards for Pre-Tax Deduction of Interest Payments Made to Related Parties, Cai Shui (2008) No. 121 (the "Notice").
China High- and New-Technology EnterprisesFuli Cao, May 16, 2008 The China Corporate Income Tax Law, which came into effect on January 1, 2008, provides a reduced 15 percent Corporate Income Tax ("CIT") rate for high- and new-technology enterprises encouraged by the State, compared to the regular CIT rate of 25 percent. |
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