The Resource Chinese TRE concept : a new way to impose China tax on offshore indirect equity transfer

Chinese TRE concept : a new way to impose China tax on offshore indirect equity transfer

Label
Chinese TRE concept : a new way to impose China tax on offshore indirect equity transfer
Title
Chinese TRE concept : a new way to impose China tax on offshore indirect equity transfer
Creator
Subject
Language
eng
Summary
A case from the Jiamusi State Tax Bureau has brought to attention a new way in which tax authorities in China may impose tax on offshore indirect equity transfer - through the adoption of the Chinese "Tax Resident Enterprise" (TRE) concept. This article is an examination of the case with some key observations
Citation source
In: Tax planning international review. - London. - Vol. 41 (2014),
http://library.link/vocab/creatorName
  • Chen, E
  • Zhang, J. (Jessica)
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • anti-avoidance
  • audit
  • offshore company
  • place of effective management
Label
Chinese TRE concept : a new way to impose China tax on offshore indirect equity transfer
Instantiates
Publication
Label
Chinese TRE concept : a new way to impose China tax on offshore indirect equity transfer
Publication

Library Locations

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