During national legislative meetings on Sunday March 8, a draft revision of China’s Legislation Law was submitted, mandating that all taxes be imposed through legislation, which taxpayers say would provide greater consistency and transparency. The existing system allows China’s cabinet, the State Council, to collect taxes based on ‘regulations’ and ‘provisional rules’.
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