The Covid-19 pandemic crisis requires fiscal policy to play a leading role in terms of support measures and reliefs introduced by Governments across the region. Some countries in Southeast Asia offer tax reliefs arising from the pandemic while other countries may not. As Covid-19 lockdowns slow...

中国国家税务总局（以下简称"STA"）于2021年7月30日发布了《关于单边预约定价安排适用简易程序有关事项的公告》（国家税务总局公告2021年第24号）（以下简称"24号公告"），公告将于2021年9月1日正式生效。自2016年预约定价安排（以下简称"APA"）新规出台以来，越来越多在华经营的跨国企业开始考虑使用APA以实现税收确定性。然而，根据现行APA法规，单边预约定价安排（以下简称"UAPA"）和双边预约定价安排（以下简称"BAPA"）申请均涉及六个阶段，税企双方往往需要很长时间才能达成最终共识。为提高谈签效率，24号公告为UAPA制定了简易申请程序。根据该公告，申请UAPA的程...

Export Controls regulate the export and supply of military and dual-use goods and technology. The requirements that Export Controls place on businesses is often not known or clearly understood and the ramifications of breaching the rules can be significant in terms of penalties and the potential...