Share with your friends

New guidance on Chinese General Anti-Avoidance Rule

New guidance on Chinese General Anti-Avoidance Ru...

China Tax Alert - Issue 1, January 2015  


Related content

Sanlitun in Beijing

On 2 December 2014 the Chinese State Administration of Taxation (SAT) released the General Anti-Avoidance Rule (GAAR) Measures following an earlier public consultation. These measures define the ambit of tax avoidance schemes and set out in detail the tax authority procedures to be followed for GAAR case selection, examination and conclusion. This document summarises the measures and their implications for taxpayers and multinational enterprises.  

© 2021 KPMG Huazhen LLP, a People's Republic of China partnership, KPMG Advisory (China) Limited, a limited liability company in China, KPMG, a Macau partnership and KPMG, a Hong Kong partnership, are member firms of the KPMG global organisation of independent member firms affiliated with KPMG International Limited  ("KPMG International"), a private English company limited by guarantee. All rights reserved. The KPMG name and logo are registered trademarks or trademarks of KPMG International.


For more detail about the structure of the KPMG global organisation please visit

Connect with us