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 ChinaXiaoyue Wang and Choon Beng Teoh of KPMG China explain how recent developments affirm the programmes’ effectiveness in providing certainty to transfer pricing arrangements in China. -
Sponsored by KPMG ChinaLewis Lu of KPMG China explains how the country has introduced a range of business-friendly policies to incentivise foreign investment in 2021.
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Sponsored by KPMG ChinaLewis Lu of KPMG sets out the key elements from China’s strategy of stepping-up its regulatory oversight of the evolving technological space.
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