The Resource Fundamentals of China partnership tax

Fundamentals of China partnership tax

Label
Fundamentals of China partnership tax
Title
Fundamentals of China partnership tax
Creator
Subject
Language
eng
Summary
It has been about 23 years since the Partnership Enterprise Law was promulgated in China. Yet the tax rules only provide a general principle of the tax treatment of a partnership and that of partners, without providing detailed guidance on many technical issues. This leads to controversies and causes inconsistent interpretations and practices adopted by various local tax authorities. With many investment funds taking the form of a partnership and the opening of China's financial sector to foreign investors, the tax treatment of partnerships in China will attract more attention and debates, especially in an international tax context. This article introduces the current framework of partnership taxation in China and discusses how the tax treatment could be further complicated if a partnership has cross-border elements
Citation source
In: International tax journal. - Riverwoods. - Vol. 46 (2020), no. 3 (May-June) ; p. 49-59
http://library.link/vocab/creatorName
  • Chen, R. (Robbie)
  • Shen, V
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • partnership
  • profits
  • interest
  • dividend
  • pass-through entity
  • indirect transfer (offshore)
Label
Fundamentals of China partnership tax
Publication

Library Locations

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