Free Online International Tax Conference
We are delighted to invite you to our free online 14th International Tax Conference. It is one of the few events that provides insight on international taxation from a Chinese perspective.
This year we will focus on the following three topics, the potential impact of the Two Pillar Solution on China, the significance of Qualified Domestic Minimum Top-Up Tax and Transfer Pricing and Amount B from China’s perspective.
The half-day event will be held on 23 November 2023 from 14:00 to 17:00 (CST) and will cover three compelling topics.
Description
The conference will provide unique insight on China’s uncertain stance on the two-pillar solution for international tax cooperation. While China acknowledges the need for global cooperation, it has not issued official views on Pillar One and Pillar Two. We will discuss the complicated decision it faces as both a capital-importing and exporting nation.
As Pillar Two is likely to be implemented soon in some parts of the world, the qualified domestic minimum top-up tax (QDMTT) proposal under Pillar Two is an interesting topic for China to consider. The second session will discuss it with arguments for and against it.
Additionally, transfer pricing in China is critical for combating tax avoidance, and discussions on Amount B under Pillar One examine its alignment with China’s transfer pricing practices in marketing and distribution.
Event Programme
A. Potential Impact of the Two-Pillar Solution on China
With a focus on:
- Endorsement and readiness of China for two-pillar solution
- Potential impact
- Challenges for implementation
Speaker: Mr Zhang Zhi-Yong, former Deputy Commissioner of State Taxation Administration, Chairman of China International Tax Research Institute, member of Board of Trustees of IBFD
B. Qualified Domestic Minimum Top-Up Tax (QDMTT)
With a focus on:
- Pros and cons of QDMTT
- Impact on tax competition and tax incentives
- Eventual alternatives to achieve the same or similar goals
Speaker: Mr Rasmi Ranjan Das, Member of the UN Committee of Experts of International Cooperation in Tax Matters and Joint Secretary of Department Revenue of India’s Ministry of Finance
C. Transfer Pricing and Amount B from China’s Perspective
With a focus on:
- General features and challenges of Amount B proposal
- Amount B and China’s TP practice
- Global reactions to Amount B
Speaker:
Ms Sharvari Kale, IBFD Principal Associate, TP Unit
Q&A Session
Hosted by:
Mr Victor Van Kommer, IBFD Executive Board and Director of Tax Services
Mr Shiqi Ma, Head of IBFD China Office and Principal Associate
All the speakers will be present to answer questions from the audience.