China transfer pricing enforcement: Modernised approach matures China has seen the continued evolution of its transfer pricing (TP) enforcement towards a data-based administrative approach, and away from aggressive audits. By Choon Beng Teoh & Xiaoyue Wang December 03 2019
Chinese investment and TP: A more robust framework emerges Outbound Chinese investment is now taking place against the backdrop of an increasingly robust and supportive TP framework. Xiaoyue Wang, and Choon Beng Teoh examine issues such as the MAP... By Choon Beng Teoh & Xiaoyue Wang December 03 2019
Tax administration and compliance management: Steady progress follows reforms China merged its previously separate state and local tax authority systems in 2018. This has provided a basis for improvements in tax administration and services, and required taxpayers to adapt. By Fang Wei & Michael Li & Tracey Zhang December 03 2019
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
