ÀÏ˾»úÎçÒ¹¸£Àû

Home/ Corporation Tax / China deposits an instrument for the approval of the Multilateral BEPS Convention
Tax News

China deposits an instrument for the approval of the Multilateral BEPS Convention

Published on: 26 May 2022
Published by a

Specialist Tax Regulatory Materials

Article summary

China has deposited its instrument of ratification with the OECD for the BEPS Multilateral Convention.

Jurisdiction(s): World

News
Show more + Show less -
Guidance
Show more + Show less -

Popular Articles

Trusts and Inheritance Tax

Settlor-interested trusts

Settlor-interested trustsWhat is a settlor-interested trust?A settlor-interested trust is one where the person who created the trust, the settlor, has kept for himself some or all of the benefits attaching to the property which he has given away. A straightforward example is where a settlor

14 Jul 2020 13:38 | Produced by Tolley Read more Read more
Owner-Managed Businesses

Definition of a close company

Definition of a close companyThe detailed definition of a close company is set out below, but in summary the rules are targeted at those companies where the owners can manipulate the activities of the company to influence their own tax position. Therefore, broadly speaking, in most cases an

14 Jul 2020 11:24 | Produced by Tolley Read more Read more
Corporation Tax

What are connected companies for loan relationship purposes ― practical approach

What are connected companies for loan relationship purposes ― practical approachBrief overview of the rulesThe loan relationships legislation applies to any ‘money debt’ arising from the lending of money entered into by a company, either as a lender or borrower. The rules are contained in CTA 2009,

20 Apr 2021 16:00 | Produced by Tolley Read more Read more