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Rep Office Cost-Plus Taxation

A Representative Office (“RO”) is among the investment structures that an overseas entity can choose to enter the Chinese market.

Compared to other options such as the wholly foreign owned enterprise (“WFOE”) or the joint venture (“JV”) with a Chinese partner, a RO envisages a limited business scope: in China, a RO is generally not permitted to engage in any profit-seeking business and cannot issue invoices or