Top 20 questions and answers on new GloBE Model Rules Commentary KPMG experts provide answers to a selection of questions arising from the Inclusive Framework’s 228-page commentary released on March 14 2022. By Conrad Turley & Chris Morgan & David Linke & Grant Wardell-Johnson & Manal Corwin & Vinod Kalloe March 31 2022
Inclusive Framework BEPS Agreement: 10 key takeaways Experts from KPMG discuss the 10 key takeaways of the Inclusive Framework on BEPS. By Conrad Turley & Chris Morgan & Grant Wardell-Johnson & Manal Corwin & Vinod Kalloe February 10 2022
The age of reason(ableness): Economic shifts impact China’s cross-border tax enforcement In the context of a changing global trade and investment environment, and China’s economic slowdown, tax enforcement approaches are evolving and maturing. By Conrad Turley & Chris Xing December 03 2019
We need to talk about platforms: Ongoing tax challenges in China As policymakers in China and elsewhere inch towards a new global tax framework to deal with the challenges of digitalisation, many domestic tax law and administration issues are yet to... By Conrad Turley & Sunny Leung December 03 2019
China double tax arrangements: New paths emerge The past year has seen a further evolution in China’s tax treaties, in particular in integrating impactful BEPS permanent establishment (PE) changes. By Conrad Turley & Chris Xing December 03 2019
BEPS 2.0: What will it mean for China? Intensive work at an international level to erect a new architecture for international tax rules by 2020 will have deep implications for businesses. By Conrad Turley & Sunny Leung December 03 2019
A Sisyphean task? – Tax plays catch up with China’s rapid digitalisation The increasing size and sophistication of China’s digital economy, as well as the rapid expansion of Chinese digital economy enterprises into foreign markets, is highlighting a range of complex tax... By Khoonming Ho & Conrad Turley & Sunny Leung December 10 2018
Coming of age – China’s leveraging of BEPS Following years of rapid change to China’s cross-border corporate income tax (CIT) rules and advances in enforcement effectiveness, a more measured approach has recently emerged, reflecting business environment changes and... By Conrad Turley December 10 2018
