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This article by Alan Garcia, Yang Bin, Dylan Jeng and State Shi reviews global R&D Super Deduction policy trends and how these might apply to China in the context of its economic growth trajectory. The first section of this paper sets the scene of innovation and inclusive economic growth. The latter section describes how China compares to other jurisdictions that offer R&D incentives

In 2016 MNEs should in particular be alert for the following anticipated China tax developments

There is no such thing as a quiet year for China's tax system.

The roll out of enhanced tax exemptions for offshore private equity funds, the improvement of intellectual property and treasury centre incentives, the expansion of Hong Kong’s tax treaty network and the putting in place of arrangements for automatic exchanges of information are the focus areas of this article by Ayesha Macpherson Lau, Darren Bowdern, Michael Olesnicky, and Curtis Ng

In this chapter Eric Zhou, Helen Han, Dong Cheng, Philip Xia and Melsson Yang discuss the changing customs duty implications for e-commerce enterprises, the impact of the new free trade zones and China’s growing network of free trade agreements

Taiwan’s attractions as an investment location and the benefits of the new Cross-straits Agreement between Taiwan and the People’s Republic of China are the focus of this chapter by Jessie Ho, Hazel Chen, Betty Lee and Stephen Hsu

Linklaters has hired Luca Dal Cerro to establish a new Italian tax practice for the firm from early 2016

Giuliano Foglia and Christian Cisternino are leaving Tremonti, Vitali Romagnoli Piccardi e Associati on January 1 2016 to set up their own firm,

We are living in an era where ‘tax avoidance’ is a popular theme amongst voters and, hence, politicians. This is in spite of the fact that tax avoidance is legal – it is tax evasion that is illegal.

The latest international updates from our correspondents around the world.