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  • digital-economy-new.jpg
    One billion Chinese mobile phone users can’t be wrong: tax and the digital economy
    The disparity between China’s rapidly developing and evolving digital economy and its largely traditional economy-based tax administration system is growing, and is creating challenges for both the tax authorities and taxpayers. Sunny Leung, Benjamin Lu, Jessie Zhang, and Grace Luo explore the issues.
    November 28 2017
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    A thousand miles begin with a single step: tax challenges under the BRI
    As companies embark on overseas investment and projects under China’s Belt and Road Initiative (BRI), they are increasingly encount­ering tax issues in emerging and developing countries. Michael Wong, Joseph Tam, Alan O’Connor, Karen Lin, and Cloris Li look at key corporate tax issues they may face, and how the SAT is supporting Chinese companies to navigate through these overseas tax challenges.
    November 28 2017
  • rnd-new.jpg
    Better smart than lucky: China R&D incentives 2.0
    Yang Bin, Rachel Guan, Josephine Jiang, and Henry Ngai examine the refinements being made to China’s innovation incentives, and their importance as a driver of continued Chinese economic growth.
    November 28 2017
  • lu-lewis.jpg
    Foreword
    The Year of the Rooster will soon give way to the Year of the Dog. China begins 2018 with the administration of President Xi Jinping entering its second term (2017 to 2022), following the 19th National Congress of the Communist Party of China (CPC) in October 2017. At the same time, China's 13th five-year plan (2016 to 2020) enters its core phase.
    November 28 2017
  • Editorial
    It's been a busy year for China's tax system, and more is still to come.
    November 28 2017
  • Checklist of hot China tax issues for MNEs in 2018
    In 2018, multinational enterprises (MNEs) should in particular be on alert for the following anticipated China tax developments.
    November 28 2017
  • wolfers-lachlan.jpg
    VAT: A pathway to 2025
    Lachlan Wolfers, Shirley Shen, John Wang, and Aileen Jiang consider the long-term trends in the global development of indirect taxation, with a particular focus on the role of technology, and the implications for China’s VAT system.
    November 28 2017
  • zhang-tracy.jpg
    Adding wings to a tiger: data in tax enforcement in China
    New data and technology-driven, risk-oriented, tax administration and enforcement approaches by the Chinese tax authorities are compelling taxpayers to up their game. Taxpayers are developing enhanced internal tax risk controls and IT, and engaging with the tax authorities in a collaborative manner. Tracy Zhang, Wei Fang, Anthony Chau, Lilly Li, discuss the latest trends and changes.
    November 28 2017
  • lau-ayesha.jpg
    Hong Kong tax: Let the economy take the lead
    Ayesha Lau, Darren Bowdern, Michael Olesnicky, John Timpany and Curtis Ng discuss Hong Kong’s BEPS-related changes after the territory issued a consultation paper to codify and strengthen TP regulations, as well as joining the Multilateral Instrument (MLI). The Hong Kong government is also increasingly using tax policy to encourage economic development.
    November 28 2017
  • hsu-stephen.jpg
    Taiwan: tax goes digital
    In 2017, the Taiwan government proposed imposing VAT on foreign enterprises providing e-commerce services to Taiwan individuals, expanding the Taiwan corporate income tax (CIT) nexus rule, and making personal income tax changes. It is also looking at abolishing and replacing the corporate-shareholder imputation tax system. Stephen Hsu, Hazel Chen, Ellen Ting and Betty Lee elaborate.
    November 28 2017
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