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Brandi Caruso and Robin King of Deloitte investigate the lessons learned and pitfalls to avoid in responding to FATCA group requests under the Swiss-US double tax treaty.

David Forst and James Fuller of Fenwick & West discuss the recent changes which modify the exisiting Section 385 regulations.

Mark Martin and Thomas Bettge of KPMG in the US explore how the OECD’s new proposal on digital era taxation will affect existing dispute resolution tools.

Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners discuss how tax authorities in Italy continue to try and keep close tabs on the behaviour of entrepreneurs by leveraging anti-avoidance rules.

Gregorio Martinez and Fernando Binder of PwC Chile explore the development and advantages of Chile’s unique end of business tax.

This past year has seen heightened inbound M&A activity in hot sectors such as life sciences and logistics, just as the Chinese tax authorities apply more sophisticated enforcement approaches to M&A. Michael Wong, Chris Mak and Stella Zhang explain how to best prepare.

The implementation of economic substance laws in offshore jurisdictions will impact funds with management and advisory teams in Hong Kong SAR. Darren Bowdern and Johnson Tee explain how these changes will prompt a revisiting of fund group holding structures.

This edition of China – Looking Ahead comes at a precarious and symbolically charged time, with the 12-year Chinese zodiac cycle about to end and a new one about to begin. KPMG China’s Head of Tax Lewis Lu highlights the key topics.

In 2020, taxpayers should be alert for the following China tax developments and trends.