ITR Search | International Tax Review

R&D 2.0: Taking tax incentives to the next level in China

A rapidly evolving domestic and international economic climate is pushing both the Chinese government and enterprises to accelerate their innovation efforts. To revitalise the country through science and technology, more tax policies have been introduced to support R&D-oriented enterprises. Bin Yang, Benjamin Lu and Liang Wu outline these exciting new developments.

December 10 2018

Checklist of hot China tax issues for MNEs in 2019

In 2019, multinational enterprises (MNEs) should be alert for the following anticipated China tax developments.

December 10 2018

Now that we got data, what are we gonna do with it? – TP challenges and opportunities

China is consolidating and enhancing its transfer pricing regime. The State Administration of Taxation is strengthening its monitoring of multinational enterprises’ TP arrangements and has committed to the international cooperation agenda. Cheng Chi, Patrick Lu, Choon Beng Teoh and Kelly Liao discuss the impact on taxpayers.

December 10 2018

Implications of IFRS9 on financial instruments for tax in Hong Kong

The adoption of IFRS 9 (financial instruments) in Hong Kong represents a substantial change to the financial reporting of banks. Its adoption could give rise to unforeseen tax implications during the transition and future periods. Darren Bowdern, Johnson Tee, Matthew Fenwick and Malcolm Prebble outline the potential tax implications in Hong Kong.

December 10 2018

Sponsored by KPMG China

Tax opportunities and challenges for China in the BRI era

Chinese governmental authorities remain supportive of rational, well-ordered and healthy outbound investment. Michael Wong, Joseph Tam, Karen Lin, Cloris Li and Alan O’Connor look at key domestic tax and regulatory measures implemented to enhance the competitiveness of Chinese outbound investment on the global stage, including under the Belt and Road Initiative (BRI).

Alan O'Connor, December 10 2018

Sponsored by KPMG China

Not-so-old wine, in a not-so-new bottle – perennial tax challenges for M&A

John Gu, Chris Mak and Fiona He explore the key tax issues and considerations of China inbound M&A deals, especially in the education and real estate sectors, including practical challenges for cross-border transactions in these hot sectors, and how an investor can best get prepared.

Christopher Mak, December 10 2018

Sponsored by KPMG China

A Sisyphean task? – Tax plays catch up with China’s rapid digitalisation

The increasing size and sophistication of China’s digital economy, as well as the rapid expansion of Chinese digital economy enterprises into foreign markets, is highlighting a range of complex tax issues, and the importance of policymaker efforts to resolve them. Khoon Ming Ho, Conrad Turley, Sunny Leung, and Mimi Wang explore the issues.

Conrad Turley, December 10 2018

Sponsored by KPMG China

Coming of age – China’s leveraging of BEPS

Following years of rapid change to China’s cross-border corporate income tax (CIT) rules and advances in enforcement effectiveness, a more measured approach has recently emerged, reflecting business environment changes and China’s evolved position within the global economy. Chris Xing, Conrad Turley, Grace Xie, and William Zhang, trace the latest trends.

Conrad Turley, December 10 2018

Sponsored by KPMG China

Tax means business – Hong Kong’s tax policies to increase competitiveness

Hong Kong has seen substantial changes to its tax landscape in 2018. Curtis Ng, Michael Olesnicky, John Timpany and Ivor Morris discuss Hong Kong’s tax changes for transfer pricing (TP) and research and development (R&D) aimed at enhancing Hong Kong’s competitiveness and driving its economic growth.

Curtis Ng, December 10 2018

Traditional retailers welcome German marketplace VAT compliance law

German retailers are pleased with a new VAT compliance law which will put additional obligations on online platforms selling goods, which they say will help level the playing field. But major platforms like Amazon, eBay and Etsy face a compliance headache.

Alexander Hartley, December 10 2018

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