A Q&A guide to tax on corporate lending and bond issues in China.

This Q&A provides a high-level overview of finance tax in China and focuses on pre-completion tax clearances and disclosure of finance transactions, corporate lending and borrowing (including withholding tax requirements), taxation of the borrower and lender when restructuring debt, the Foreign Account Tax Compliance Act (FATCA) and bank levies, bond issues, plant and machinery leasing, securitisation and proposals for reform.