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There are 33,144 results that match your search.33,144 results
  • Donald Trump
    Global Tax 50 2016: Donald Trump
    US President-elect
    December 06 2016
  • Theresa May (and the 'three Brexiteers')
    Global Tax 50 2016: Theresa May (and the ‘three Brexiteers’)
    Prime minister and Brexit negotiation chiefs: Boris Johnson, Liam Fox and David Davis
    December 06 2016
  • shanghai-for M&A 320 x 215
    M&A tax in China – practical challenges
    John Gu, Yvette Chan and Chris Mak share their insights on encountering practical uncertainties and resolving contentious tax issues when working with clients on merger and acquisition (M&A) transactions in China. They look at how the rapidly changing global tax environment will impact future M&A transactions in China.
    December 05 2016
  • china-for BEPS 320 x 215
    China transfer pricing – first mover on BEPS
    In July 2016, China’s State Administration of Taxation (SAT) released Announcement 42, outlining the updated Chinese requirements for contemporaneous documentation. In October, it released Announcement 64, containing revisions to the guidance on the administration of advance pricing arrangements. Chi Cheng, Xiaoyue Wang, Simon Liu, Kelly Liao and Mimi Wang explore the implications.
    December 05 2016
  • rose-china-320 x 215
    Tax to the aid of innovation and entrepreneurship in China
    As China faces rising labour costs and competition from lower cost countries in the region, incentive supply side programmes such as the HNTE scheme and 150% super deduction will help achieve the government’s aim of solid and stable growth for the Chinese economy as it enters its 13th five-year plan. Alan Garcia, Yang Bin, Josephine Jiang and William Zhang highlight the available benefits for R&D.
    December 05 2016
  • Ho
    Foreword
    China's Year of the Monkey will soon give way to the Year of the Rooster, which will see the closing of another economically and fiscally progressive chapter in China's ongoing development.
    December 05 2016
  • dragon-china 320 x 215
    IIT in China – moving with the times
    Although China’s individual income tax (IIT) reform is still being incubated and there have been no changes to the IIT Law during the past couple of years, the future of IIT presents both opportunities and challenges. Michelle Zhou, Chris Ho, Vincent Pang, Angie Ho and Jason Jiang look at the future intended changes to the IIT system.
    December 05 2016
  • chinese-new-year-lantern 100 x 90
    Post VAT reform in China – what’s next?
    China’s indirect tax system underwent a major overhaul when its new VAT reforms were rolled out. Lachlan Wolfers, Shirley Shen, John Wang, and Jean Li take a look at the new indirect tax model and discuss how China has moved away from a bifurcated system.
    December 05 2016
  • chinese-lantern 100 x 90
    BEPS in China – multi-track developments
    China’s progress in rolling out the 2015 BEPS recommendations, key cross-border tax enforcement trends in 2016, and the development of China’s external tax policy are the focus of this chapter by Khoonming Ho, Chris Xing, Lilly Li and Conrad Turley.
    December 05 2016
  • hsu.jpg
    Taiwan: tax changes towards growth and progress
    Taiwan’s geographic location in the heart of the Asia-Pacific region, together with its low corporate income tax rate of 17%, makes it an ideal place for multinational enterprises to establish their headquarters in the region. Stephen Hsu, Hazel Chen and Betty Lee highlight Taiwan’s key developments over the past year.
    December 05 2016
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