The OECD’s BEPS 2014 deliverables brought China’s key transfer pricing issues to the centre of the international stage. Cheng Chi, Ho-Yin Leung, Kelly Liao and Simon Liu of KPMG China analyse how China is leveraging BEPS to support new transfer pricing measures, ramping up anti-avoidance efforts through targeted investigations and encouraging taxpayer self-adjustments.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
The repeal of Libya’s statute of limitations and tougher enforcement leave taxpayers navigating a high-stakes choice between conciliation and litigation
All the tax partners elevated across the UK, US and Singapore were private client specialists, continuing a market trend of intense investment and competition
Building a transparent culture, prioritising internal promotions and being different from the big four are all key features of A&M Tax’s ambitious plans for India