China
Major economies have expressed concerns, with China arguing a US global minimum tax exemption would be a violation of the principle of fair competition – ITR understands
A lack of commitment from major jurisdictions and the associated compliance burden are obstacles facing the OECD initiative
Effective audit management requires more than documentation; it’s the way taxpayers engage that can shape audit direction, manage procedural ambiguity, and preserve options for appeal or litigation
China’s largest overhaul of its tax administration system in 24 years, featuring enhanced enforcement powers, is underway, says Abe Zhao of FenXun Partners
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Sponsored by EY Asia-PacificThe indicators point in one direction: an increase in tax controversy, as authorities’ resources are ploughed into increased scrutiny. Luis Coronado of EY explains why, and suggests what tactics businesses should be adopting. -
Sponsored by KPMG ChinaLewis Lu of KPMG China looks at the new Stamp Duty Law in China. The law replaces the long-standing stamp duty regulation and came into effect on July 1 2022.
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Sponsored by KPMG ChinaXiaolin Guo of the Shenzhen Tax Service, State Taxation Administration of China, reports that an innovative transfer pricing model that brings together Shenzhen’s tax and customs authorities has swiftly proved successful.
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