Tax Planning Strategies in Response to China’s Changing Tax Landscape: Issues and Structures to be Considered in a Post:Tax Unification China - Intertax View Tax Planning Strategies in Response to China’s Changing Tax Landscape: Issues and Structures to be Considered in a Post:Tax Unification China by - Intertax Tax Planning Strategies in Response to China’s Changing Tax Landscape: Issues and Structures to be Considered in a Post:Tax Unification China 36 5 Intertax