Facing the ever-stringent environment of transfer pricing and tax anti-avoidance in China, taxpayers need to pay special attention to intercompany agreements not only in terms of legal consequences, but also the underlying tax implications in order to substantiate their interco...

The European Union (EU) and India concluded a ‘Comprehensive Connectivity Partnership’ in order to support resilient and sustainable connectivity in India as well as other countries throughout Africa, Central Asia, and the Indo-Pacific regions. The new comprehen...

China’s Ministry of Finance together with the State Taxation Administration have issued an announcement with the goal to enhance the existing policies for pre-tax additional deductions for R&D expenses. The announcement was first issued on April 7th, 2021 and is effect...