Safe Harbour Rules
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OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017
This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendments made by the Reports on Actions 8-10 and 13 of the BEPS Actions Plan and conforming changes to Chapter IX.
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022
In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in their country reflects the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation.
China’s Anti-monopoly Law in the Digital Era
The book aims to depict the whole picture of China's Anti-Monopoly Law (AML) in the digital sector and reveals the three key factors that shape AML enforcement. The author introduces the legal revolution and a major enforcement campaign in the digital sector. She focuses on three typical monopolistic behaviours—abuse of dominant position, merger control, and monopoly agreements. High-profile cases—such as administrative penalties against Alibaba and Tencent and private lawsuits against Apple and Didi Chuxing—are discussed in detail. She also identifies three underlying factors that have influenced AML enforcement reform: the political factor, the legal factor, and the academic factor. Finally, the book raises open questions and challenges that are relevant not only to China but to a wide range of jurisdictions. The book will appeal to competition law (antitrust) and Chinese law academics, practitioners, and officials, as well as general readers interested in the subject.