China focuses on cross-border transactions in war on tax evasion

Sophie Harding

January 12 2015

The Chinese State Administration of Taxation (SAT) has announced that general anti-avoidance rule (GAAR) measures will take effect from February 1 2015. The move signals a crackdown on profit shifting, which could see cross-border transactions increasingly scrutinised.

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Sophie Harding

Sophie Harding worked at ITR between 2014 and 2015

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