The Resource China issues rules on tax-free corporate reorganizations

China issues rules on tax-free corporate reorganizations

Label
China issues rules on tax-free corporate reorganizations
Title
China issues rules on tax-free corporate reorganizations
Creator
Subject
Summary
Article on two Chinese tax circulars and their implications for international investors as they can provide tax-free treatment of properly structured corporate reorganizations. The authors discuss the regulations on the tax issues arising from the merger, divisive reorganization, change in ownership and transfer of assets of FIEs (foreign investment enterprise) as well as implications for foreign- owned holding companies
Citation source
In: Tax Notes International. - Arlington. - Vol. 15 (1997),
http://library.link/vocab/creatorName
  • Huang, M
  • Ko, B
  • Tsoi, A
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • inbound transaction
  • merger
  • reorganization
  • transaction tax
  • holding company
  • foreign investment
Label
China issues rules on tax-free corporate reorganizations
Instantiates
Publication
Abbreviated title
TaxNint
Label
China issues rules on tax-free corporate reorganizations
Publication
Abbreviated title
TaxNint

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...