China on Capital Gains Tax

This Spring edition of the Asia Tax Bulletin features the tax changes due to the Government Budget taxation measures issued during the past three months by the governments of Hong Kong...

随着"一带一路"国家政策的推行...

Article 35(4) provides that Article 16 (MAP) shall have effect with respect to a CTA for a case presented to the competent authority of a contracting jurisdiction on or after the latest of the dates on which the MLI ...