The Resource New developments on the taxation of technology-related transactions

New developments on the taxation of technology-related transactions

Label
New developments on the taxation of technology-related transactions
Title
New developments on the taxation of technology-related transactions
Creator
Subject
Language
eng
Summary
An analysis of the new development of taxation in China concerning the main technology-related transactions, such as the transfer of ownership, the transfer of rights to use, and the provision of related services. The authors discuss the different tax treatments for royalties and technology-related services, the opportunities available for Technology Advanced Services Enterprise opportunities for companies which provide technology-related services and how income derived from a transfer of ownership of technology will be treated under the new Chinese corporate income tax regime
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 16 (2010),
http://library.link/vocab/creatorName
  • Cai, A
  • Hong, J
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • transfer of technology
  • royalties
  • service fee
  • technical services
Label
New developments on the taxation of technology-related transactions
Instantiates
Publication
Label
New developments on the taxation of technology-related transactions
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
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      52.37366609999999 4.9336932
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