The Resource China issues detailed implementing rules for new unified tax law

China issues detailed implementing rules for new unified tax law

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China issues detailed implementing rules for new unified tax law
Title
China issues detailed implementing rules for new unified tax law
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Summary
Part 1 of the article focuses on China's various tax incentives for foreign investors, which were consolidated for the first time in the "Detailed implementing rules for the income tax law of the People's Republic of China concerning foreign investment enterprises and foreign enterprises". Part II addresses the provisions of the Detailed Rules on income realization and calculation of taxable income for foreign investment enterprises (equity and cooperative joint ventures and wholly foreign-owned enterprises) and establishments of foreign companies in China
Citation source
In: Tax notes international. - Arlington. - Vol. 3 (1991),
http://library.link/vocab/creatorName
Nelson, S.M
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • foreign investment entity
  • inbound transaction
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China issues detailed implementing rules for new unified tax law
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Publication
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China issues detailed implementing rules for new unified tax law
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