You will find here our tax publications (newsletters, special reports, etc.).
Hong Kong tax newsletters
Mazars’ comments on Hong Kong tax issues.
Hong Kong Tax Audit and Investigation bulletin
This quarterly bulletin aims to inform you on the latest tax audit & investigation cases.
Hong Kong Business news
Hong Kong budget
You will find here the tax newsletters related to Hong Kong budget.
China tax newsletters
Mazars’ comments on tax issues in the People’s Republic of China.
Mazars' comments on Transfer Pricing issues
Global Mobility Alert
Global mobility alert is a newsletter which aims to provide you with insights into changes in legislation and regulations that affect international employee mobility.
OECD BEPS - The 2015 Final Reports and the next step
On 5 October, the OECD has issued the Final Reports on the BEPS 15 Action points and it is expected that the G20 Finance Ministers will discuss and endorse the Reports and the recommended changes at their meeting on 8 October, in Lima, Peru. It is undeniable that the BEPS Action plan will dramatically reshape the existing international tax rules. The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project provides governments with solutions for closing the gaps in existing international rules that allow corporate profits to ‘disappear’ or be artificially shifted to low/no tax environments, where little or no economic activity takes place.
OECD tackles Base Erosion and Profit Shifting
The OECD ‘Action Plan on Base Erosion and Profit Shifting’ (‘BEPS’) - issued on 19 July 2013 - identifies 15 key actions along with timelines, with most actions being addressed within two years. The scale of the plan is ambitious, and will result in a dramatic change in the landscape of tax planning in the international arena. An underlying theme is tackling the artificial separation of taxable income from the activities that generate it. Going forwards, the focus will be much more on the underlying substance and where value is really created within an international business.