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Jul 2014, Issue 14

More guidance for GAAR implementation under way - China’s discussion draft released for public sounding

On 3 July 2014, the State Administration of Taxation (SAT) released a discussion draft on Administrative Measures on the General Anti-Avoidance Rule (GAAR) (the draft Measures). The draft Measures contain comprehensive guidance on the implementation of GAAR, including the principles, adjustment methods, investigation procedures, and relevant documentation requirements. Interested parties are invited to send their comments to the SAT by 1 August 2014.

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Peter Ng
China and Hong Kong Tax Leader
Tel: +[86] (21) 2323 1828 Email
Edwin Wong
Tel: +[86] (10) 6533 2100 Email
Charles Lee
China South Tax Leader
Tel: +[86] (755) 8261 8899 Email