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.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
From tech preparations to competitiveness concerns, Tax Systems’ Russell Gammon addresses the most pressing client considerations arising from the SbS deal
Despite estimates that the US/OECD agreement will cost countries billions, the Fair Tax Foundation’s Paul Monaghan believes the deal is a ‘necessary evil’
The postponement came after industry representatives flagged implementation issues with the registration regime; in other news, firms made key tax partner additions
IP lawyers, who say they are encouraging clients to build up ‘tariff resilience’, should treat the risks posed by recent orders as a core consideration in cross-border licensing
As Coca-Cola awaits a crucial 11th Circuit Court of Appeals decision this year, its multibillion-dollar tax dispute could have profound implications for investors, cash flow, and corporate transparency