Summary: Since introducing general anti-avoidance rules from year 2008, Chinese tax authorities have challenged a growing number of transactions they regard as abusive. Because China does not have a case law system for tax disputes yet, a summary of recent cases might be useful for taxpayers in similar situations. Understand how China's aggressive enforcement of anti-avoidance rules is playing out and what you can do to manage this tax risk that is critical to your tax strategy for your Chinese investments. (Live presentation was aired on 20 March 2012)
