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 Deloitte USClaudia Lauten and Janis Sussick of Deloitte Germany assess how the accelerating digitalisation changes business models of multinational enterprises in the industrial products and construction industry.
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            Sponsored by Deloitte USJobst Wilmanns and Anodri Suchdeve of Deloitte Germany preview ITR’s upcoming transfer pricing change management guide, produced in collaboration with global transfer pricing TP industry experts from Deloitte.
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            Sponsored by Deloitte USSilke Lappe, Arundhati Pandeya-Koch and Isabella Rossi Pinheiro Mariottini of Deloitte Germany look at the impact of change management on businesses in the consumer goods industry from a transfer pricing perspective.
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