The Tax Executives Institute (TEI) submitted comments to China’s State Administration of Taxation (SAT) regarding its draft of administrative measures on general anti-avoidance rules (GAAR). The group, which represents the interests of in-house tax professionals, expressed concern that the new measures inappropriately expand the scope of GAAR and do not provide clarity to taxpayers.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
India’s Supreme Court rattled cross‑border structuring with its Tiger Global ruling. Subsequent rule changes narrowed the impact, but significant risks around GAAR, substance and treaty access persist
ITR sat down for a pre-event interview with Tim Zech, WTS Germany, and Jeff Soar, WTS UK, keynote speaker at next week’s ITR AI in Tax Forum 2026 in London
India is signalling flexibility on expat taxation to attract foreign expertise, though employers will need to navigate disclosure, treaty and scope uncertainties