The Chinese government may introduce a tax on carbon dioxide emissions that will reward taxpayers who invest in projects that enhance environmental protection. However the timing of the implementation of the tax may depend on balancing the interests of the tax and environment authorities.
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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