We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 231

GAAR - An Indian-Asian Narrative
  • Lakshmikumaran & Sridharan
  • China, India
  • April 28 2017

Taxes are mandatory and necessary. Opinion, however, has been divided on the issue that whether taxes are avoidable? The famed Ramsay judgment held


BEPS-related Tax Law - CFC and PEM Rules
  • Lee and Li Attorneys at Law
  • OECD, China
  • August 26 2016

Anti-tax-avoidance has become an important issue among tax authorities in almost every jurisdiction, not least of all in the Republic of China. The


Talking tax - issue 12
  • Hall & Wilcox
  • Australia, OECD, China
  • November 13 2015

The Federal Court has handed down its decision in this important case relating to transfer pricing legislation and the application of the ‘arm’s


New rules widen taxation of indirect transfers of Chinese assets and clarify tax avoidance
  • Debevoise & Plimpton LLP
  • China
  • March 11 2015

The China State Administration of Taxation recently issued a notice extending the taxation of capital gains by non-Chinese tax residents arising from


New rules widen taxation of indirect transfers of Chinese assets and clarify tax avoidance
  • De Brauw Blackstone Westbroek
  • China
  • March 11 2015

The China State Administration of Taxation recently issued a notice extending the taxation of capital gains by non-Chinese tax residents arising from


China’s new General Anti-Avoidance Rules: an overview
  • McDermott Will & Emery
  • China
  • March 5 2015

On December 2, 2014, the State Administration of Taxation (SAT), China's highest tax authority, issued the Administrative Measures for the General


Legal flash - Shanghai office - December 2014 - Administrative measures on the General Anti-Avoidance Rule (Trial) (State Administration of Taxation (“SAT”) Decree No. 32) (一般反避税管理办法 试行)
  • Cuatrecasas
  • China
  • January 7 2015

On December 2, 2014, SAT released Decree No. 32 to introduce the Administrative Measures on the General Anti-Avoidance Rule (Trial) (the "Measures"


Draft Guidance on the general anti-avoidance rules released for public comments
  • Broad & Bright
  • China
  • August 30 2014

Since January 1, 2008, China has introduced the general anti-avoidance rules ("GAAR") as a part of the new enterprise income tax regime. In 2009, the


Tax strategies for funds investing in China: China tax authorities aggressively enforcing gaar (general anti-avoidance rules)
  • Fox Rothschild LLP
  • China
  • April 22 2011

Chinese tax authorities have been aggressively enforcing the application of its GAAR and are likely to scrutinize exit tax residency and permanent establishment issues as they relate to nonresident funds and management companies


Anti-treaty shopping: Chinese tax authorities’ new trends toward non-tax resident enterprises
  • Diaz Reus
  • China
  • August 3 2010

Chinese tax authorities are getting serious about clamping down on treaty shopping and tax avoidance by foreign investors