The Resource A comparative survey of cost contribution agreements - China and international best practices

A comparative survey of cost contribution agreements - China and international best practices

Label
A comparative survey of cost contribution agreements - China and international best practices
Title
A comparative survey of cost contribution agreements - China and international best practices
Creator
Subject
Language
eng
Summary
This article reviews the tax treatment of a cost contribution arrangement in China (including the principles set out in China's new Enterprise Income Tax Law) in the light of the treatments in a selection of other countries, with the objective of ascertaining whether the law and practice in China conforms to international best practice. A result of a survey on how various countries have interpreted, incorporated or ignored the cost contribution agreement provisions of the OECD Guidelines is also presented
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 13 (2007),
http://library.link/vocab/creatorName
  • Holmes, C
  • Holmes, K.J. (Kevin)
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • cost contribution arrangement
  • cost sharing arrangement
  • intellectual property
Label
A comparative survey of cost contribution agreements - China and international best practices
Instantiates
Publication
Label
A comparative survey of cost contribution agreements - China and international best practices
Publication

Library Locations

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      52.3736660 4.9336932
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