ITR Search | International Tax Review

In the eye of the storm – how does China act and react in times of trade tension?

There has been rapid change in 2018 in the trade and customs space, bringing a multitude of challenges and opportunities for companies operating import and export businesses cross-border with China. Eric Zhou, Kevin Kang, Rachel Tao and Philip Xia describe the key challenges and opportunities faced by companies that operate global trade business with China.

December 10 2018

Seeing the tax trees from the data forest – managing tax administration in the digital age

China’s multi-year tax administrative modernisation programme is leveraging big data technology and a restructured tax authority for effective enforcement. Tracey Zhang, Fang Wei, Lilly Li and Anthony Chau explain how this increased collection efficacy is transitioning the tax administration to a more mature and reasonable approach to dealing with the ever more complex commercial issues.

December 10 2018

Taiwan’s forward-looking tax policies

Taiwan refined its framework for taxing digital economy businesses in the past year, improved the tax rules for foreign enterprises operating regional logistics hubs, and updated transfer pricing (TP) provisions. Sherry Chang, Stephen Hsu, Hazel Chen, Ellen Ting, Lynn Chen and Betty Lee examine these important policy developments.

December 10 2018

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

When America squeezes – implications of US tax reform for China

The passage of the US tax reform law ushered in big changes to the global tax landscape. Governments and businesses globally have since expended considerable efforts to understand and assess the wide-ranging impacts of these critical changes. Wade Wagatsuma, Xiaoyue Wang, David Ling, Shirley Shen, Koko Tang and Jennifer Weng, discuss the key changes and their impact on China.

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

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

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