The OECD’s BEPS 2014 deliverables brought China’s key transfer pricing issues to the centre of the international stage. Cheng Chi, Ho-Yin Leung, Kelly Liao and Simon Liu of KPMG China analyse how China is leveraging BEPS to support new transfer pricing measures, ramping up anti-avoidance efforts through targeted investigations and encouraging taxpayer self-adjustments.
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Pillar two might be top of mind for many multinational companies, but the huge variations between countries’ readiness means getting ahead of the game now, argues Russell Gammon, chief solutions officer at Tax Systems.