The Resource Beneficial ownership, conduit company and treaty shopping : is a capital gains exemption still available in China?

Beneficial ownership, conduit company and treaty shopping : is a capital gains exemption still available in China?

Label
Beneficial ownership, conduit company and treaty shopping : is a capital gains exemption still available in China?
Title
Beneficial ownership, conduit company and treaty shopping : is a capital gains exemption still available in China?
Creator
Subject
Language
eng
Summary
This article looks into three published cases to examine how the Chinese tax bureaus deal with the application by foreign investors for the capital gains exemption in practice. The applicability of the several anti-avoidance techniques to capital gains will be considered more in depth by examining Chinese domestic law and international practice. In addition, the problematic capital gains provisions in some early Chinese tax treaties will be examined, including the manner in which such provisions have complicated the capital gains exemption. Finally, some general recommendations from a practical perspective will be presented
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 14 (2012),
http://library.link/vocab/creatorName
Yang, H
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • beneficial ownership
  • conduit company
  • treaty shopping
  • capital gains
  • exemption
Label
Beneficial ownership, conduit company and treaty shopping : is a capital gains exemption still available in China?
Instantiates
Publication
Label
Beneficial ownership, conduit company and treaty shopping : is a capital gains exemption still available in China?
Publication

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