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支柱一和支柱二:踯躅而前行?

税務

支柱一和支柱二:踯躅而前行?

2020年10月12日,经济合作与发展组织(“OECD”)分别发布了关于“支柱一”和“支柱二”方案的蓝图报告(“支柱一蓝图报告”和“支柱二蓝图报告”,合称为“支柱蓝图报告”),向公众征询意见。通过该做法,OECD推后了其此前关于OECD成员国能在今年年底前达成全球技术性和政治性共识的期望。考虑到世界正聚焦于COVID-19及美国总统选举,这并不令人感到惊讶。

09 December 2020

力量支柱?

2020年6月,美国决定“暂停”加入经济合作与发展组织(“OECD”)的支柱一和支柱二方案,该方案为OECD税基侵蚀与利润转移(BEPS)项目的“第二阶段”。尽管如此,OECD仍然强调,美国既未退出谈判,也没有停止磋商。这一事件及时提醒我们,对于实施OECD的支柱一和支柱二方案,还存在着一系列障碍。本文对相关方案进行了概述,并就在国家间无法达成共识的情况下推进这些方案的替代性方法展开了思考。

07 October 2020

Business and Individual Tax Relief and Benefits in the CARES Act

On March 27, 2020, the United States President Donald Trump signed into law the Coronavirus Aid, Relief, and Economic Security Act (CARES Act).

30 March 2020

Tax Illustrate

24 February 2020

New tax incentive for overseas investors investing in the PRC

A new tax deferral policy providing a temporary waiver of EIT.

11 April 2018
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New “Beneficial Owner” rules will be of major benefit to foreign investors

On 1 April 2018, the Announcement of the State Administration of Taxation on Issues Relating to "Beneficial Owner" in Tax Treaties , (“Announcement 9”) came into force.

30 March 2018
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The US tax reform's impacts on Sino-US cross-border investment

This tax reform will have a profound impact on the economic landscape of America and the world at large.

06 February 2018
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An Analysis of China's Common Reporting Standards

In response to the upcoming individual income tax reform, we have summarized the key points of the CRS Regulations.

24 May 2017
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HK's proposed dedicated tax regime for offshore aircraft leasing

Draft legislation is expected to be available in April.

06 March 2017
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When Banks Meet Tax Authorities — Key Issues that Lawyers Should Know About Tax Administration in the New Finance Era (I)

Key Issues that Lawyers should know about Tax Administration in the New Finance Era.

18 November 2016
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Are Domestic Related-Party Transactions No Longer a Cause for Concern Under Bulletin 42?

What is the trend of regulation of domestic related-party transactions under Bulletin 42?

26 September 2016
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China’s International Taxation: Typical Practice

Based on the 2014 Compliance Plan on International Tax Administration, the new 2016 Plan covers fourteen areas.

14 September 2016
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