Kenneth Leung of KPMG China considers how the relaxation of restrictions on bonded refurbishment can potentially ease supply chain disruptions encountered by medical device businesses in China.
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The political optics of the US’s carve-out deal are poor, but as the Fair Tax Foundation’s Paul Monaghan writes, it preserves pillar two’s guiding ethos
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Multinationals face rising TP scrutiny as global rules diverge. As Daniel Moalusi argues, strong, consistent documentation is now essential to minimise audit risk and protect tax positions