The Resource China's new thin capitalization regime - opportunities, exceptions, risks

China's new thin capitalization regime - opportunities, exceptions, risks

Label
China's new thin capitalization regime - opportunities, exceptions, risks
Title
China's new thin capitalization regime - opportunities, exceptions, risks
Creator
Subject
Language
eng
Summary
China in its evolution toward an increasingly sophisticated tax regime introduced a thin capitalization requirement in the 2008 New Income Tax Law. The author gives an overview of the key regulations on thin capitalization in China, their key provisions, and a first attempt to clarifying these
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 17 (2008),
http://library.link/vocab/creatorName
DeSouza, G.R
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • thin capitalization
Label
China's new thin capitalization regime - opportunities, exceptions, risks
Instantiates
Publication
Label
China's new thin capitalization regime - opportunities, exceptions, risks
Publication

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