China
Belt and Road Initiative countries face tax incentive conundrums due to pillar two, but relatively few countries would seek to scrap the project, ITR has heard
China and a clutch of EU nations have voiced dissent after Estonia shot down the US side-by-side deal; in other news, HMRC has awarded companies contracts to help close the tax gap
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
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Sponsored by EY Asia-PacificKareena Teh and Catherine Wong of EY assess how corporate protocols to conduct effective internal investigations must be flexible and consider different laws, regulations and enforcement requirements.
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Sponsored by KPMG ChinaLewis Lu of KPMG China looks at two case studies of how the Chinese tax authorities have interpreted permanent establishment rules strictly.
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Sponsored by KPMG ChinaLewis Lu of KPMG discusses how the Chinese government is leading its economic revival following disruption caused by COVID-19.
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