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 article by KPMG’s John Gu, State Shi, Josephine Jiang, Chris Mak and Yvette Chan.
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