Over the past 12 months the Chinese government has been keeping taxpayers busy with the release of a number of significant anti-avoidance tax circulars. Yongjun Peter Ni, Hao Jiang and Jiang Bian of White & Case in China explain how these circulars affect double tax agreements.
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The flagship 2025 tax legislation has sprawling implications for multinationals, including changes to GILTI and foreign-derived intangible income. Barry Herzog of HSF Kramer assesses the impact
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