The Resource Chinese procurement under the new Enterprise Income Tax Law

Chinese procurement under the new Enterprise Income Tax Law

Label
Chinese procurement under the new Enterprise Income Tax Law
Title
Chinese procurement under the new Enterprise Income Tax Law
Creator
Subject
Language
eng
Summary
This article examines the income tax, trade and customs, and VAT considerations potentially relevant to Chinese procurement and manufacturing operations under five common commercial models: procurement of finished goods with no local manufacturing oversight; procurement of finished goods with local manufacturing oversight using a controlled foreign corporation; procurement of finished goods with local manufacturing oversight using a Chinese hybrid/reverse hybrid structure; procurement using an unrelated contract manufacturing arrangement; procurement from related manufacturers
Citation source
In: International tax journal. - Chicago. - Vol. 33 (2007),
http://library.link/vocab/creatorName
Zollo, T.M.
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • customs duty
  • export processing zone
  • VAT
  • manufacturing industry
  • CFC
  • contract manufacturing
  • hybrid entity
Label
Chinese procurement under the new Enterprise Income Tax Law
Instantiates
Publication
Label
Chinese procurement under the new Enterprise Income Tax Law
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
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      52.3736660 4.9336932
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