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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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