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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Arindam Mitra and Robin Hart examine how aggregate TP rules clash with transaction-level customs rules, creating compliance risks and requiring granular, SKU-level pricing strategies
The OECD’s project was up for debate as Matt Williams spoke to ITR following BDO’s tax strategist survey, which uncovered increased complexity and costs among multinationals