Asia-Pacific
The rise of the QDMTT will likely change how countries compete on tax and transfer pricing policy, but it may not reverse decades of falling corporate tax rates.
Taxpayers should look beyond the headline criteria of the simplification regime to ensure that their arrangements meet the arm’s-length standard, say Alejandro Ces and Mark Seddon of the EY New Zealand transfer pricing team.
In a recent webinar hosted by law firms Greenberg Traurig and Clayton Utz, officials at the IRS and ATO outlined their visions for 2023.
The Asia-Pacific awards research cycle has now begun – don’t miss on this opportunity be recognised in 2023
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Sponsored by KPMG ChinaLewis Lu and John Timpany of KPMG China discuss the coming refinement of Hong Kong SAR’s foreign-sourced income exemption regime.
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Sponsored by KPMG ChinaLewis Lu of KPMG China looks at recent efforts to attract foreign investment into China’s manufacturing and high-tech sectors.
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Sponsored by Rosli Dahlan Saravana PartnershipS Saravana Kumar and Amira Rafie of Rosli Dahlan Saravana Partnership discuss the decision in a recent case involving the retrospective effects of a GST regulation.