China (People's Rep.) - Bulletin 16: China Makes a Pre-Emptive Strike against BEPS
- China (People's Rep.)
- J. Liu; G. DeSouza; H. Zhou
- International Transfer Pricing Journal, 2015 (Volume 22), No 4
- 22 June 2015
The authors consider recently introduced measures that could be used by Chinese tax authorities to deny income tax deductions for certain service fees and royalties paid by Chinese companies to their overseas affiliates. Potential strategies are also suggested for multinationals to safeguard their tax interests in China.