The Resource Chinese tax system : identifying planning traps and opportunities

Chinese tax system : identifying planning traps and opportunities

Label
Chinese tax system : identifying planning traps and opportunities
Title
Chinese tax system : identifying planning traps and opportunities
Creator
Subject
Language
eng
Summary
This paper reviews the current domestic tax regime in China. It identifies and explains the Chinese tax rules as they relate to foreign transactions and reviews taxation rules on investment from Australia into China and vice versa. The paper identifies deficiencies in the Chinese tax system which turn on the definition of an enterprise, the lack of a well-established regulatory framework, and regulatory frustration caused by a social network involving a lack of transparency in transactions
Citation source
In: The tax specialist. - Sydney. - Vol. 9 (2006),
http://library.link/vocab/creatorName
Johnson, C.M
Language note
English
http://library.link/vocab/subjectName
  • tax system
  • individual income tax
  • residence
  • source of income
  • corporate income tax
  • foreign investment
  • capital gains tax
  • dividend
  • interest
  • royalties
  • rent
  • PE
  • LoB
  • transparency
Label
Chinese tax system : identifying planning traps and opportunities
Instantiates
Publication
Label
Chinese tax system : identifying planning traps and opportunities
Publication

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