Social Media Ideas for China Taxation

China's tax dragnet rattles market as offshore trusts, insurance targeted

Li: Taxation and Expropriation in International Investment Arbitration

Jiangfeng Li (Kirkland & Ellis), Taxation and Expropriation in International Investment Arbitration, 47 U. Pa. J. Int’l L. 158 (2025) In recent decades, there has been a signif...

China’s 25-year tax reach will cost it more than it collects

China is now chasing decades of unpaid tax on money its wealthiest citizens moved offshore, in some cases reaching back as far as 25 years. Call it what it actually is: a state dec...

China tax crackdown forces wealthy investors to assess their offshore trusts

China’s tax crackdown forces wealthy investors to assess their offshore trusts

The overhauled tax rules have also fueled concern that Beijing may widen its scrutiny of offshore wealth.

China’s tax reform matters more to Southeast Asia than Wall Street

China’s effort to strengthen the taxation of overseas assets held by its citizens marks more than a fiscal reform. It signals a shift in how the country views the relationship betw...

EDITORIAL: Beijing’s corporate tax crackdown

Chu: Taxing Aliens and International Law: Nationalist China’s Income Tax Negotiations with Treaty Powers, 1935–37

Ming-hsi Chu (PH.D., Northwestern; J.D. Candidate University of Chicago School), Taxing Aliens and International Law: Nationalist China’s Income Tax Negotiations with Treaty Powers...

Tax revenue remains exceptionally robust

Zhang: The Other Taxation — Tribes, Territories, and Fiscal Autonomy

Alex Zhang (Emory), The Other Taxation: Tribes, Territories, and Fiscal Autonomy, 126 Colum. L. Rev. 397 (2026) (reviewed by Jon Endean (Brooklyn) here): Native Americans pay taxes...

China’s tax enforcement disrupts financial hubs from Hong Kong to New York

China's aggressive tax enforcement on offshore wealth could reshape global financial strategies, impacting investor confidence and compliance costs. The post China’s tax enforcemen...

Testimony: Legislative Proposal to Adapt the Income Tax Code to the Digital Economy Repeats the Economic and Legal Mista...

The Belgian proposal departs significantly from sound tax policy principles and risks generating substantial economic distortions, legal uncertainty, and trade frictions while rais...

US-China trade, tariffs in 2026

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Taxation of Earn-Outs on Business Sales: Capital Gain or Disguised Salary?

Power and Tax Policy: When Does Leveraging Market Access as a Coercive Geoeconomic Tool Succeed?

While economic levers like sanctions and tariffs have long been recognized as geoeconomic tools, tax policies have rarely been considered a part of this toolkit.

China Announces Landmark Rules on Offshore Trusts

Implications for U.S./Chinese families.

Hong Kong to woo finance and tech firms with new tax breaks

Hong Kong will introduce various tax incentives for new finance and technology industries to attract businesses and reinforce the city’s role as a leading financial hub, the city l...

Tariff Litigation Update

The Trump administration’s latest volley of tariffs include those imposed under section 301 and those imposed under section 338. The 50% tariffs now in effect on Canada (with more...

GST on OIDAR Services: Changes in Taxability and Overseas Supplier Liability

Introduction Online Information and Database Access or Retrieval services, referred to in this article as “OIDAR services”, are taxed under a special scheme in the Integrated Goods...

Foreign Tax Credits Against the Net Investment Income Tax: A Critical Analysis of the Federal Circuit’s Decisive Rulings...

Estate of Paul Bruyea v. United States, F.4th , No. 25-1563, ECF No. 58 (Fed. Cir. Aug. 31, 2026), reversing Bruyea v. United States, 174 Fed. Cl. 238 (2024). Matthew Christ...

Bloomberg projects tax rates for 2027

The projected U.S. tax rates give tax professionals an early look at potential adjustments that could affect their 2027 tax planning for their clients.

IMF: Taxing Cross-Border Services

In early August, the UN considered the text of an early protocol on the taxation of cross-border services, with a focus on expanded source-based taxation. A group of IMF coauthors...

China restores 2% lithium-ion battery tax after 11-year exemption

China has begun taxing lithium-ion batteries at 2% from Sept. 1, 2026, ending a decade-long exemption; the rate will rise to 4% in September 2027, while emerging technologies such...

New tax rules are coming as government releases Taxation Bill

The Taxation Bill, which contains legislation required to enact tax initiatives announced in this year's Budget.