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
Five years of rapid VAT evolution: How have predictions held up? Recent years have seen striking changes in the VAT landscape, both in China and overseas, in relation to the scope of the tax, its mode of operation and the technology... By Lachlan Wolfers December 03 2019
VAT and technology: The first fully automated tax? Looking ahead, technological changes will impact VAT administration and compliance, with significant implications for the role of the VAT professional. By Lachlan Wolfers December 03 2019
Managing China’s wealth: Rich pickings for foreign asset managers The steady growth of China’s middle class is increasing the demand for asset and wealth management services for domestic institutions and individuals. By Henry Wong December 03 2019
China Looking Ahead: A changing global environment This edition of China – Looking Ahead comes at a precarious and symbolically charged time, with the 12-year Chinese zodiac cycle about to end and a new one about to... By Lewis Lu December 03 2019
No pain no gain: Tax challenges in the China M&A market This past year has seen heightened inbound M&A activity in hot sectors such as life sciences and logistics, just as the Chinese tax authorities apply more sophisticated enforcement approaches to... By Michael Wong & Stella Zhang & Christopher Mak December 03 2019
R&D tax incentives: Continuous encouragement and enhanced supervision China has continued to improve access to tax incentives and provide new regulatory support for innovation. At the same time, renewed rigour is being applied to ensure that tax incentives... By Bin Yang & Nicole Cao December 03 2019
Bonded zones and free trade agreements: Optimising the trade environment In 2019, China has pushed reforms to customs supervision and expanded the role of bonded zones, further intensified its use of TP documentation for customs purposes, and sought to refresh... By Eric Zhou & Rachel Tao December 03 2019
Offshore economic substance laws: Implications for Hong Kong SAR’s funds sector The implementation of economic substance laws in offshore jurisdictions will impact funds with management and advisory teams in Hong Kong SAR. By Darren Bowdern & Johnson Tee December 03 2019
