Multilateral agreement on digital taxation is more likely now that the Biden administration has removed the Trump-era ‘safe harbour’ requirement on pillar one, but some experts say technical details may still need negotiating beyond July 2021.
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Chinese tax authorities are increasing their scrutiny of high and new technology enterprises, which stresses the importance of strong documentation, says Abe Zhao of FenXun Partners
The FASTER directive is aimed at making withholding tax procedures in the EU safer and more efficient for cross-border investors, national tax authorities and financial intermediaries