China - Looking Ahead (5th Edition) (December 2015)

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Editorial

Foreword

Checklist of hot China tax issues for multinational enterprises (MNEs) in 2016

China at the forefront of global BEPS implementation

China’s new transfer pricing guidelines and BEPS

A new era for M&A tax in China

FATCA and CRS: the changing landscape of fiscal disclosure

New challenges to tax risk management in China

Indirect taxes in China – 2020 and beyond!

Strengthening of administration and enforcement of IIT Law in China

Moving up the value chain – greater access to R&D incentives

New customs opportunities and risks in China

Hong Kong looks to the future

Taiwan: an innovative centre with attractive investment options

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