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 Transfer Pricing GlobalJobst Wilmanns and Anodri Suchdeve of Deloitte preview ITR’s upcoming transfer pricing change management guide, produced in collaboration with global transfer pricing industry experts from Deloitte.
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            Sponsored by KPMG ChinaLewis Lu of KPMG discusses the new rules to facilitate the bonded refurbishment of imported medical equipment in China and the simplified APA procedure that takes effect September 1 2021.
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            Sponsored by Chevez Ruiz ZamarripaJimena González de Cossío Higuera of Chevez Ruiz Zamarripa explains how global businesses have been forced to adapt their M&A activity owing to the coronavirus pandemic.
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