Investor Presentaiton

DAC6 欧盟强制税务报告制度 Covering 5 'Hallmarks' 55 A-Confidentiality, contingent fees, standardised documentation B-Loss-buying, income conversion, circular transactions C - Deductible cross-border payments, double depreciation/tax relief, preferential tax regimes Main Benefit Test The main benefit or one of the main benefits [...] a person may reasonably expect to derive [...] is the obtaining of a tax advantage © 2021. For information, contact Deloitte China. D - Beneficial ownership/common reporting standard E - Transfer pricing: unilateral safe harbours, transfer of hard-to-value intangibles, transfers with >50% EBIT reduction No Main Benefit Test 15

View entire presentation