Sponsored

The past year has seen a further evolution in China’s tax treaties, in particular in integrating impactful BEPS permanent establishment (PE) changes. The maturity of work on global tax reforms hints at more profound changes ahead, write Chris Xing and Conrad Turley.

In the context of a changing global trade and investment environment, and China’s economic slowdown, tax enforcement approaches are evolving and maturing. Chris Xing and Conrad Turley trace the latest trends.

Intensive work at an international level to erect a new architecture for international tax rules by 2020 will have deep implications for businesses. Conrad Turley and Sunny Leung explore what this might mean for China’s burgeoning digital economy.

As policymakers in China and elsewhere inch towards a new global tax framework to deal with the challenges of digitalisation, many domestic tax law and administration issues are yet to be resolved for China’s digital economy. Sunny Leung and Conrad Turley take a look.

Recent years have seen striking changes in the VAT landscape, both in China and overseas, in relation to the scope of the tax, its mode of operation and the technology underpinning it. Lachlan Wolfers reviews a series of predictions made in 2014.

The world will see VAT further increase in importance as a revenue raiser for countries and there will be ongoing change to its scope and mode of operation. Lachlan Wolfers makes predictions for the coming years.

Looking ahead, technological changes will impact VAT administration and compliance, with significant implications for the role of the VAT professional. Lachlan Wolfers sets out a series of predictions for the years ahead.

Brazil continues to innovate and lay out plans to tackle its highly litigious and inefficient local tax dispute environment.

Ángel Escalante Carpio and Alejandro Gordillo Rousse of Nader Hayaux & Goebel unravel the new economic proposal put forth to strengthen compliance with Mexico’s existing tax structure.