157 results found

从2026年3月起，中国居民个人境外所得征管发生实质性变化：税收征管法启动25年来首次全面修订，CRS 2.0在主要离岸中心陆续落地，平台涉税信息报送制&#

目前正值2020年个人所得税汇算清缴期间，又恰逢最近有客户咨询外籍人员的个税汇算缴纳问题，相信有不少朋友都有同样的疑惑，笔者便借此机

The author examines how the choices by Japan of the option in the entry-into-effect provision interact with that chosen by 4 of the other contracting jurisdictions of the MLI, such as India...

Base erosion and profit shifting (BEPS) refers to tax planning strategies used by multinational enterprises that exploit gaps and mismatches in tax rules to avoid paying tax.

本文所涉案例系中国2019年法学会财税法学研究会、首都经济贸易大学法学院、首都经济贸易大学财税法研究中心和德恒律师事务所共同组织相关

随着"一带一路"国家政策的推行...

Note that this section illustrates how Article 16 works in practice from an Australian perspective.

In Part 1, we explored the strategic decision-making behind exiting China, including how to recognize the red flags that may signal it's time to leave. Part 2 examined the mechanics of the legal and bureaucratic...

It is observed that except for India, 4 other contracting parties have chosen to opt-in for Article 7(4).

本文基于2025年海关法领域重要政策变化，并结合2026年开年新规，以期为从业企业提供一定的实务参考。

《最高人民法院、最高人民检察院关于办理危害税收征管刑事案件适用法律若干问题的解释》（以下简称"涉税刑事司法解释"）...

The 2015 Final Report on action 7 of the OECD/G20 BEPS Action Plan, titled "Preventing the Artificial Avoidance of Permanent Establishment Status", addresses the issue of artificial avoidance of permanent establishment status, ...

This comprehensive bulletin examines recent tax developments across Asia, including China's VAT reforms, India's controversial Supreme Court ruling on treaty protection, Japan's 2026 tax reform package...

When taxpayers fail to pay taxes on time, should the late payment penalty be capped at the principal amount? This article examines the fundamental conflict between the Tax Collection Administration Law and the Administrative Coercion Law, revealing how a seemingly technical question about penalty limits exposes deeper tensions between departmental legislation and framework legislation, between fiscal interests and rights protection, and between naming conventions and substantive legal characterization.