Adapting to a complex world: The evolution of Hong Kong SAR tax The Hong Kong SAR government has continued its international focus, introducing incentives to boost competitiveness while taking steps to address global tax avoidance, write Curtis Ng and Ivor Morris. By Curtis Ng & Ivor Morris December 03 2019
China transfer pricing enforcement: Modernised approach matures China has seen the continued evolution of its transfer pricing (TP) enforcement towards a data-based administrative approach, and away from aggressive audits. By Choon Beng Teoh & Xiaoyue Wang December 03 2019
Five years of rapid VAT evolution: How have predictions held up? Recent years have seen striking changes in the VAT landscape, both in China and overseas, in relation to the scope of the tax, its mode of operation and the technology... By Lachlan Wolfers December 03 2019
We need to talk about platforms: Ongoing tax challenges in China As policymakers in China and elsewhere inch towards a new global tax framework to deal with the challenges of digitalisation, many domestic tax law and administration issues are yet to... By Conrad Turley & Sunny Leung December 03 2019
The age of reason(ableness): Economic shifts impact China’s cross-border tax enforcement In the context of a changing global trade and investment environment, and China’s economic slowdown, tax enforcement approaches are evolving and maturing. By Conrad Turley & Chris Xing December 03 2019
VAT and technology: The first fully automated tax? Looking ahead, technological changes will impact VAT administration and compliance, with significant implications for the role of the VAT professional. By Lachlan Wolfers December 03 2019
Tax administration and compliance management: Steady progress follows reforms China merged its previously separate state and local tax authority systems in 2018. This has provided a basis for improvements in tax administration and services, and required taxpayers to adapt. By Fang Wei & Michael Li & Tracey Zhang December 03 2019
Managing China’s wealth: Rich pickings for foreign asset managers The steady growth of China’s middle class is increasing the demand for asset and wealth management services for domestic institutions and individuals. By Henry Wong December 03 2019
BEPS 2.0: What will it mean for China? Intensive work at an international level to erect a new architecture for international tax rules by 2020 will have deep implications for businesses. By Conrad Turley & Sunny Leung December 03 2019
China double tax arrangements: New paths emerge The past year has seen a further evolution in China’s tax treaties, in particular in integrating impactful BEPS permanent establishment (PE) changes. By Conrad Turley & Chris Xing December 03 2019
