David Dingfa Liu, a partner with FuJae Partners, Shanghai, discusses Circular 88, a tax incentive introduced by the Chinese government on December 21 that allows multinationals to defer withholding tax which would otherwise be imposed on dividends distributed to foreign investors when the dividends are reinvested in China. . . .
Zara Ritchie and Natalya Marenina of BDO take a look back at the most significant Australian international tax developments of 2017 — including the new focus on significant global entities, transfer pricing documentation, diverted profits tax, and cross-boarder financing — and consider what 2018 is likely to bring . . .
The Hong Kong government on December 29 published a tax bill in its official gazette, proposing to introduce a transfer pricing regime and establish an advance pricing arrangement program. Inland Revenue (Amendment) (No. 6) Bill 2017 also adopts rules requiring transfer pricing documentation, including country-by-country reporting . . .