The Resource Long-awaited detailed implementing rules finally issued for new EIT law in China

Long-awaited detailed implementing rules finally issued for new EIT law in China

Label
Long-awaited detailed implementing rules finally issued for new EIT law in China
Title
Long-awaited detailed implementing rules finally issued for new EIT law in China
Creator
Subject
Language
eng
Summary
On 11 December 2007, the State Council promulgated the long-awaited Detailed Implementing Rules (DIR) of PRC Enterprise Income Tax Law (EIT law). The DIR sets forth details on the definition of numerous terms, interpretations and specific application of various provisions prescribed by the EIT law issued on 16 March 2007. Like the EIT law, the DIR became effective on 1 January 2008. This article outlines some of the key provisions of the DIR that are likely to be most important to foreign enterprises and foreig- invested enterprises (FIEs)
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 36 (2008),
http://library.link/vocab/creatorName
  • Eichelberger, J
  • Kelly, B.T
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • foreign investment entity
  • tax incentive
  • anti-avoidance
  • CFC
Label
Long-awaited detailed implementing rules finally issued for new EIT law in China
Instantiates
Publication
Label
Long-awaited detailed implementing rules finally issued for new EIT law in China
Publication

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