1. What have been the key legislative developments affecting tax over the past 12 months
The comprehensive promotion of the “replacement of business tax by value-added tax” reform (VAT reform) has been the focus of attention in the past 12 months.
Rolling out tax reforms
Cheng (Ron) Ma of Jingtian & Gongcheng highlights the developments in VAT and double taxation treaties,explains withholding tax and predicts the next phase of reforms
By
clpstaff
& clp articles