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China Archive

  • October 2017

    Hong Kong to encourage innovation among MNEs with two-tier tax plan

    October 16, 2017

    Hong Kong’s Chief Executive Carrie Lam has revealed the details of the two-tier profits tax system, as well as research and development (R&D) incentives, but big companies will gain little benefit.

  • World Tax showcases the world’s top tax firms

    October 02, 2017

    International Tax Review and TP Week are proud to present World Tax 2018 and World Transfer Pricing 2018, the comprehensive guides to the leading tax advisory practices, including law and accountancy firms, around the world. Joe Stanley-Smith, World Tax editor, introduces the guides.

  • China: New plans to promote foreign investment and manage outbound investment

    October 02, 2017

    In the run up to the 19th National Congress of the Communist Party of China in October 2017, at which far-reaching changes in the make-up of the top leadership of the Communist Party are anticipated, a series of new investment promotion and economic reform measures were outlined in July and August 2017.

  • September 2017

    ITR showcases the best women in tax in its latest guide

    September 25, 2017

    The third edition of the Women in Tax Leaders guide has been released, with several new countries and more than 150 new names included this year.

  • BRICS support digitisation to curtail tax evasion

    September 06, 2017

    The leaders of Brazil, Russia, India, China and South Africa (BRICS) reaffirmed their commitment to achieving a “fair and modern global tax system” that includes a deeper cooperation between the nations and on the OECD BEPS project. Digital enhancements will play a large part in their efforts to achieve this.

  • August 2017

    The world’s best tax controversy leaders revealed

    August 29, 2017

    The seventh edition of the Tax Controversy Leaders guide has been released, with more than 300 new names and seven additional countries this year.

  • China pushing ahead with VAT reforms

    August 25, 2017

    The State Council is accelerating plans to optimise and integrate the various VAT rules into a single piece of legislation to foster economic development and reduce burdens on businesses. However, could a consolidated VAT law achieve certainty for businesses?

  • Tax risk pendulum: Collaboration vs. uncertainty

    August 23, 2017

    Tax risk is a modern ‘term of art’ perception; this risk can be viewed as a pendulum. Keith Brockman looks at the advantages of corporate collaboration and threats of uncertainty and public distrust.

  • Tax havens: An unnecessary evil?

    August 23, 2017

    The finance ministers of some of the world’s most notorious tax havens believe their countries’ policies are fair, robust and meet international standards. Anjana Haines cuts through the PR to see what role these jurisdictions play in an era of BEPS measures and increasing transparency.

  • China: New rules promote foreign investment while tightening regulatory enforcement

    August 23, 2017

  • July 2017

    China’s TP documentation policy: The first year in review

    July 11, 2017

    Maggie Zhuang, tax manager at Chevron China Energy Company, shares her experience and lessons in complying with China’s transfer pricing (TP) policy under Public Notice No. 42, which required the information to be submitted for the first time.

  • Tax director 2.0

    July 11, 2017

    Tax work is being transformed by technology, and the role of the tax director is changing with it. Joe Stanley-Smith looks at the new tools on offer to businesses, the skills needed to use them properly, and why companies need to jump on the bandwagon sooner rather than later.

  • China: Account due diligence measures to support automatic exchange of tax information

    July 11, 2017

  • China: Multilateral Instrument signed to update tax treaty network for BEPS

    July 11, 2017

  • June 2017

    The world’s best indirect tax leaders revealed

    June 29, 2017

    The sixth edition of the Indirect Tax Leaders guide has been released, with more than 200 new indirect tax leaders recognised around the world.

  • Final week to submit nominations for the Women in Tax Leaders guide

    June 26, 2017

    There are only a few days left to nominate the leading women in the tax advisory world for the third edition of the Women in Tax Leaders guide. The submission period closes on June 30.

  • Who benefits from carbon tax increases?

    June 08, 2017

    A recent report calls for a global effort to save the planet by introducing high carbon taxes, but will tough tax measures work and who will gain from them?

  • Corporate tax risks in developed nations grow

    June 07, 2017

    Tax executives have ranked the UK, US and Australia as having surpassed emerging markets, putting the countries among the top five tax risk countries as geopolitical events and uncertainty surrounding tax rules create insecurities.

  • MLI to create long-term uncertainty in tax planning

    June 07, 2017

    The signing ceremony of the OECD multilateral instrument (MLI) is a big step towards implementing tax treaty-related BEPS recommendations, but the potential for governments to ‘cherry-pick’ treaty amendments risks long-term problems.

  • May 2017

    The Brockman brief: Double taxation: Does it matter?

    May 30, 2017

    There is one topic that is seemingly silent by tax administrations, non-governmental organisations (NGOs), parliamentarians and international tax bodies: double taxation. Keith Brockman reviews the state of play and what can be done to help multinationals.

  • Asia forum shows there is more to tax than BEPS

    May 30, 2017

    BEPS may have been first among the topics for discussion at International Tax Review’s Asia Tax Forum, but it was not the only subject on the list. As Ralph Cunningham reports, panellists and delegates were also keen to discuss issues such as anti-avoidance, dispute resolution and tax incentives in their own countries and elsewhere.

  • Using blockchain for transparent beneficial ownership registers

    May 30, 2017

    The OECD and the Financial Action Task Force (FATF) are considering how to improve implementation of the international standards on transparency, including on the availability of beneficial ownership information and its international exchange. Julia de Jong, Alexander Meyer, and Jeffrey Owens of the Global Tax Policy Centre at the Institute of Austrian and International Tax Law within the Vienna University of Economics and Business explore how blockchain technology could be used to achieve this goal.

  • China: First tax case decision by Chinese Supreme Court

    May 30, 2017

    China's first ever tax case opens the way for an increasing body of court case guidance and makes court appeals of tax cases an increasingly relevant option for taxpayer disputes.

  • Corporate tax compliance burdens are rising despite lower tax rates and more incentives

    May 17, 2017

    Governments worldwide are seeking alternative means to attract businesses as global tax reforms and weak economic growth drive tax rates down, but the tax changes are anything but positive for businesses.

  • Last chance to submit for World Tax and Transfer Pricing 2018

    May 15, 2017

    The submission period for World Tax and World Transfer Pricing 2018 has ended. Firms interested in making submissions should contact their country's researcher immediately if they have missed the deadline.

  • Asia Tax Awards 2017 winners announced

    May 04, 2017

    Twenty eight different firms, individuals and companies shared the prizes at the Asia Tax Awards in Singapore.

  • April 2017

    Corporates seek stability as uncertainty grows in Asia-Pacific’s tax landscape

    April 26, 2017

    Companies want tax regimes across the Asia-Pacific region to be more consistent and predictable, but believe they are becoming increasingly complicated in countries such as India and China, according to a recent survey.

  • CbCR nears: Reputational risk perceptions

    April 26, 2017

    Country-by-country reporting (CbCR) deadlines are approaching and MNEs are carefully preparing the information and diligence behind the numbers. CbCR brings us to the next phase and Keith Brockman asks how reputational risk will be questioned by the public (if disclosed) and defended or ignored by MNEs and tax administrations.

  • Planning it safe: Less risk and more substance

    April 26, 2017

    Tax planning is adapting to reflect a more transparent and technological world, bringing with it a change in attitudes and new challenges for taxpayers. The decisions made now should not be underestimated as they could have unexpected consequences later.

  • CRS allows taxpayers to avoid detection as loopholes remain

    April 26, 2017

    Financial institutions are busy filing their first reports to tax authorities to comply with the common reporting standard (CRS), but loopholes in the global measure mean some taxpayers can remain undetected. Amelia Schwanke highlights the gaps appearing and the jurisdictions enabling them.

  • China: China finalises transfer pricing guidance

    April 26, 2017

  • March 2017

    Roberta Chang made partner at Hogan Lovells

    March 29, 2017

    Hogan Lovells has appointed Roberta Chang to partner and China tax group head in Shanghai.

  • World Tax and World Transfer Pricing submissions open

    March 29, 2017

    The research period for World Tax and World Transfer Pricing 2018 has now begun. Firms interested in making submissions can download the relevant forms from this page.

  • Bridging the digital gap: How tax fits into cryptocurrencies and blockchain development

    March 23, 2017

    The world is on the cusp of a major tax revolution as cryptocurrencies and online distributed ledger technologies, such as blockchain, push financial systems from the physical world to online. Amelia Schwanke speaks to the experts in a roundtable discussion about the tax implications and usage of digital currencies and blockchain.

  • Technology solutions in a post-BEPS world

    March 23, 2017

    There has been a complete paradigm shift in global taxation with the rise in audit risks caused by new global initiatives like the OECD’s BEPS Project. JD Choi, CEO at Tax Technologies, explores the technology solutions that should be administered to mitigate these audit risks in a post-BEPS world.

  • China: China’s tax policy priorities are set for 2017

    March 23, 2017

  • China plans VAT changes to rates and real estate sector

    March 17, 2017

    China is planning to shrink its VAT rates and revise the regime governing the VAT treatment of real estate to make the tax system more business friendly.

  • Webinar: Transfer pricing issues for MNEs investing in Africa

    March 13, 2017

    Recent studies show that the African continent is attracting a growing amount of investments from foreign multinational enterprises. BonelliErede and International Tax Review will provide an overview of the main transfer pricing issues to consider for structuring investments into selected countries.

  • Asia Tax Awards 2017 nominees announced

    March 08, 2017

    Fierce competition is guaranteed for all the prizes after the announcement of the shortlists for the Asia Tax Awards 2017.

  • February 2017

    GE/PwC deal advances trend to outsource tax functions

    February 28, 2017

    With corporations meeting the demands of rapidly changing regulations, increased audits, and new tax technology functions, some are overwhelmed with how much tax is influencing their business strategy – leading to a number of outsourcing arrangements. Amelia Schwanke explores whether General Electric (GE) and PwC’s recent agreement has ignited a new trend for outsourcing a business’s tax function

  • China: Tax implications of China’s regulatory rules on cross-border leverage

    February 28, 2017

  • Nominations open for Tax Controversy Leaders guide

    February 27, 2017

    The research period for the seventh edition of International Tax Review’s Tax Controversy Leaders guide has begun.

  • Nominations open for Indirect Tax Leaders guide

    February 13, 2017

    The research period for the sixth edition of International Tax Review's Indirect Tax Leaders guide has begun.

  • January 2017

    Final days to vote for the top tax transactional and tax planning firms

    January 26, 2017

    Two forthcoming issues of International Tax Review will include surveys of the leading tax transactional (March) and tax planning firms (May) around the world. This is your opportunity to vote.

  • The Brockman brief: Leadership attributes: developing relationships

    January 25, 2017

    Tax professionals from all areas of the tax sphere need to move outside their comforts zone to grasp the opportunities available and boost skills. Keith Brockman highlights the need for internal and external networking that could offer previously unknown possibilities.

  • Q&A: China’s changing tax landscape

    January 25, 2017

    China’s tax environment is rapidly changing to become more aligned with international standards, alongside more transparent and business-friendly policies. The Director General of International Taxation for China Tizhong Liao talks to Amelia Schwanke about his thoughts on recent tax developments and what businesses can expect in 2017.

  • M&A considerations for 2017: Don’t let tax derail the deal

    January 25, 2017

    Tax considerations will never make a deal, but they certainly can break a deal. Laurence Field, a senior tax and corporate business partner at national audit, tax and advisory firm Crowe Clark Whitehill, reflects on the M&A tax landscape that evolved through 2016 and looks ahead to assess what businesses need to know if they are planning to get a transaction over the line in 2017.

  • China’s environmental protection tax

    January 25, 2017

    China’s environmental protection tax introduces a new administrative framework that may change the tax burden for polluting enterprises.

  • The Asia Tax Awards 2017: Enter your firm now

    January 06, 2017

    Companies, firms and individuals in 18 jurisdictions are eligible to compete for the Asia Tax Awards 2017.

  • Checklist of hot China tax issues for MNEs in 2017

    January 03, 2017

    In 2017, multinational enterprises (MNEs) should in particular be alert to the following anticipated China tax developments.

International Tax Review Profile

Big Soda scores victory as Chicago-area tax repealed - could this be the beginning of the end of the sugar tax trend?https://t.co/PNuafWHy9K

Oct 12 2017 04:03 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Ebay and Netflix pay total UK tax of less than £1.9m - How long until HMRC investigate their TP practices? https://t.co/VPPsT3aGMZ via @FT

Oct 12 2017 03:59 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Panama Papers: German authorities carry out first raids in connection with tax leaks https://t.co/LgalVGGw0x via @dwnews

Oct 12 2017 03:49 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @ScoopOnTaxes: @Skynet This will not end well for humanity. https://t.co/jsxVwDoDc5

Oct 11 2017 12:02 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Goverments will one day soon look at how to tax robots https://t.co/3ghYzRmw8x

Oct 11 2017 09:34 ·  reply ·  retweet ·  favourite
International Correspondents