China SAT Putting Pedal To The Metal On Anti-Avoidance Campaign
During a short period of 30 days, China State Administration of Taxation (“SAT”) had released two notices regarding anti-avoidance measures, measures that would impact directly the daily operation of taxpayers. This frequency of codification is so rare as to stir public speculation on China’s determination to further step up its antiavoidance efforts.
On July 30, 2014, SAT released the Notice of Anti-Avoidance Examination on Outbound Payments of Significant Amount (Notice No. 146 [2014], hereinafter Notice […]