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 USRalf Heussner, Samuel Gordon, Anodri Suchdeve and Jon Gemus of Deloitte examine the transfer pricing dimension of three drivers affecting the private equity sector.
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            Sponsored by Deloitte USChristoph Mölleken and Ronny John of Deloitte Germany explain the various aspects that multinational enterprises should be aware of and provide practical recommendations on how to allow a smooth transition away from LIBOR.
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            Sponsored by Deloitte USJeremy Brown, Luke Tanner and Anodri Suchdeve of Deloitte describe how fintechs are changing the financial services industry and consider the transfer pricing aspects of intangibles used in common fintech business models.
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