Tax Analysis provides an in-depth analysis of all tax subjects and business-related changes.
Latest Tax Analysis
China-Korea Free Trade Agreement – One of the most popular potential FTA
P214/2015 – 11 March 2015
The governments of China and Korea initialed a free trade agreement (CN-KR FTA) on 25 February, concluding several years of negotiations. Although both countries still must complete their internal procedures, the CN-KR FTA is expected to be formally approved and signed during the first half of 2015. The CN-KR FTA should benefit the economies of both countries in the area of trade in goods and services, financial services, e-commerce, telecommunications, investment, etc. This analysis will focus on the trade of goods aspects of the CN-KR FTA.
P210/2015 – 30 January 2015
BEPS Actions 8, 9, and 10: Discussion draft on revisions to chapter I of the transfer pricing guidelines (including risk, recharacterization, and special measures)
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