The Resource China's new thin capitalization regime - opportunities, exceptions, risks
China's new thin capitalization regime - opportunities, exceptions, risks
Resource Information
The item China's new thin capitalization regime - opportunities, exceptions, risks represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item China's new thin capitalization regime - opportunities, exceptions, risks represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- China's new thin capitalization regime - opportunities, exceptions, risks
- Title
- China's new thin capitalization regime - opportunities, exceptions, risks
- 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
- Label
- China's new thin capitalization regime - opportunities, exceptions, risks
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Chinas-new-thin-capitalization-regime--/MBbcWsdymio/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Chinas-new-thin-capitalization-regime--/MBbcWsdymio/">China's new thin capitalization regime - opportunities, exceptions, risks</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Chinas-new-thin-capitalization-regime--/MBbcWsdymio/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Chinas-new-thin-capitalization-regime--/MBbcWsdymio/">China's new thin capitalization regime - opportunities, exceptions, risks</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
