China has joined Korea, Japan, the US, Canada, Australia and Italy as one of the first countries to issue a comprehensive report about its Advance Pricing Arrangement (APA) programme. Spencer Chong, Qisheng Yu, and Steven Tseng, of PwC, discuss the contents of the report and its implication for taxpayers.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
Foreign companies operating in Libya face source-based taxation even without a local presence. Multinationals must understand compliance obligations, withholding risks, and treaty relief to avoid costly surprises
Tax professionals are still going to be needed, but AI will make it easier than starting from zero, EY’s global tax disputes leader Luis Coronado tells ITR
The new guidance is not meant to reflect a substantial change to UK law, but the requirement that tax advice is ‘likely to be correct’ imposes unrealistic expectations