China unveils future for thin cap audits

January 03 2012

China has underlined its determination to strengthen its anti-avoidance rules by concluding the country’s first thin capitalisation audit.

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Jack Grocott

Jack Grocott worked at ITR between 2008 and 2012

more across site & shared bottom lb ros

Direct Tax

Unveiling ITR's Global Tax 50 2025

ITR presents the 50 most influential people in tax from 2025, with world leaders, in-house award winners, activists and others making the cut

Tom Baker, December 08 2025

Cormann is OECD secretary-general

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Woldenberg is CEO of Chicago toymaking company Learning Resources

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Lula, as he is commonly known, is Brazil’s president

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Agarwal is director for indirect tax operations at shopping mall operator Majid Al Futtaim

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Perez is global practice leader of Alvarez & Marsal Tax

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Monaghan is CEO of the Fair Tax Foundation

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ITR Global Tax 50 2025: Gilles Roth

Roth is Luxembourg’s finance minister

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ITR Global Tax 50 2025: Dan Neidle

Neidle is director of Tax Policy Associates

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Zucman is an economist and professor at the Paris School of Economics

December 08 2025