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In late 2009, the PRC tax authorities issued their most influential and also most controversial anti-avoidance tool, Notice 6981, to combat indirect transfers designed by offshore investors to avoid paying the 10% capital gains tax on the direct transfer of equity interests in Chinese resident enterprises. On February 6, 2015,…

Why Should Financial Institutions, Hedge Funds And Private Equity Firms In The Asia Pacific Region Be Concerned About These Regulations In recent years, compliance risks associated with the U.S. Foreign Corrupt Practices Act (“FCPA“) and the U.K. Bribery Act (“BA“) have intensified. U.S. regulators have vigorously enforced the anti-bribery provisions…

The Organization for Economic Cooperation and Development (OECD) on December 2, 2014 released its first-ever analysis of anti-bribery on a global scale. 427 transnational bribery cases that occurred between February 1999 and June 2014 were reviewed. The key findings are: Almost two-thirds of cases occurred in four sectors: mining (19%);…