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Results:1-10 of 175

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
  • 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


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


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Draft Guidance on the general anti-avoidance rules released for public comments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


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.


Ministry of Finance announces increased scrutiny of offshore indirect transfers
  • Winston & Strawn LLP
  • China
  • March 12 2010

On December 10, 2009, the Chinese Ministry of Finance ("MOF") Tax Policy Department announced a new international tax enforcement initiative targeting offshore indirect transfers of Chinese equity interests.