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 KPMG ChinaJoin ITR and KPMG China at 10am BST (5pm Beijing time) on April 18 2024 for an analysis of the tax treatment of indirect share transfers in China, and insights into potential developments -
Sponsored by KPMG ChinaLewis Lu and Xiaoyue Wang of KPMG China consider issues with conducting year-end transfer pricing adjustments in China
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Sponsored by KPMG ChinaLewis Lu of KPMG China discusses the recent developments in advance tax rulings in Shanghai as the country moves towards greater tax transparency and certainty
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