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China - Looking Ahead (5th Edition)

  • Editorial

  • Foreword

  • Checklist of hot China tax issues for multinational enterprises (MNEs) in 2016

    In 2016 MNEs should in particular be alert for the following anticipated China tax developments

  • China at the forefront of global BEPS implementation

    The G20/OECD BEPS proposals are being rolled out into Chinese tax law and practice, with implications for multinational enterprises (MNEs) doing business in China. The focus of this chapter by Chris Xing, William Zhang, Lilly Li and Conrad Turley is recent and upcoming regulations and guidance which are positioning China at the forefront of global BEPS implementation

  • China’s new transfer pricing guidelines and BEPS

    The highly significant changes to transfer pricing guidance planned for under the SAT’s public discussion draft on ‘Special Tax Adjustments’ (yet to be finalised at the time of writing), and the impact of these changes in the light of evolving Chinese transfer pricing enforcement practice is the focus of this chapter by Chi Cheng, John Kondos, Simon Liu, and Kelly Liao

  • A new era for M&A tax in China

    The 2015 enhancements to China’s restructuring tax relief rules, the challenging new indirect offshore disposal rules in SAT Announcement 7, developments in financial instrument tax classification and the revamped tax treaty relief procedures are the focus of this chapter by John Gu, Paul Ma, Josephine Jiang, Chris Mak and Yvette Chan

  • FATCA and CRS: the changing landscape of fiscal disclosure

    The progress with, and challenges of, rolling out the FATCA and CRS technology and platforms in Hong Kong and Chinese financial institutions is the focus of this chapter by Charles Kinsley, Khoonming Ho and Lewis Lu

  • New challenges to tax risk management in China

    The changing face of the Chinese tax administrative environment, and the shifting of more responsibility to taxpayers, coupled with greater tax authority scrutiny, is the focus of this chapter by Tracy Zhang, Grace Xie, David Ling and Karmen Yeung

  • Indirect taxes in China – 2020 and beyond!

    Potential expansion of the VAT base, modernisation of rules and systems to better capture cross-border dealings in intangibles and services, as well as the deployment of Big Data analytics by the tax authorities to refine and enhance VAT administration are the themes dealt with in this chapter by Lachlan Wolfers, Shirley Shen, John Wang and Jean Li

  • Strengthening of administration and enforcement of IIT Law in China

    The drivers and nature of increased IIT enforcement efforts by the Chinese tax authorities are considered in this chapter by Michelle Zhou, Chris Ho, Vincent Pang and Angie Ho

  • Moving up the value chain – greater access to R&D incentives

    This article by Alan Garcia, Yang Bin, Dylan Jeng and State Shi reviews global R&D Super Deduction policy trends and how these might apply to China in the context of its economic growth trajectory. The first section of this paper sets the scene of innovation and inclusive economic growth. The latter section describes how China compares to other jurisdictions that offer R&D incentives

  • New customs opportunities and risks in China

    In this chapter Eric Zhou, Helen Han, Dong Cheng, Philip Xia and Melsson Yang discuss the changing customs duty implications for e-commerce enterprises, the impact of the new free trade zones and China’s growing network of free trade agreements

  • Hong Kong looks to the future

    The roll out of enhanced tax exemptions for offshore private equity funds, the improvement of intellectual property and treasury centre incentives, the expansion of Hong Kong’s tax treaty network and the putting in place of arrangements for automatic exchanges of information are the focus areas of this article by Ayesha Macpherson Lau, Darren Bowdern, Michael Olesnicky, and Curtis Ng

  • Taiwan: an innovative centre with attractive investment options

    Taiwan’s attractions as an investment location and the benefits of the new Cross-straits Agreement between Taiwan and the People’s Republic of China are the focus of this chapter by Jessie Ho, Hazel Chen, Betty Lee and Stephen Hsu


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