The Resource Recent development in the general anti-tax avoidance rules in China and future impacts on and challenges for offshore investment structuring

Recent development in the general anti-tax avoidance rules in China and future impacts on and challenges for offshore investment structuring

Label
Recent development in the general anti-tax avoidance rules in China and future impacts on and challenges for offshore investment structuring
Title
Recent development in the general anti-tax avoidance rules in China and future impacts on and challenges for offshore investment structuring
Creator
Subject
Language
eng
Summary
Offshore special purpose vehicles (offshore SPV's) are being used by investors as intermediate holding companies for their cross-border investments. Recently, the Chinese State Administration of Taxation (SAT) has become more aware of these offhore structures, and has implemented general anti-avoidance rules under the new Corporate Income Tax Law. In this article, the authors discuss the relevant tax implications of an offshore investment structure, and in particular the transactions involved in an indirect offshore disposal. In addition, they discuss a relevant case in Jiangdu city
Citation source
In: Asia-Pacific journal of taxation. - Hong Kong. - Vol. 14 (2010), no. 1 ; p. 55-61
http://library.link/vocab/creatorName
  • Yeung, K
  • Hui, D
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • foreign investment
  • offshore fund
  • GAAR
  • case law
Label
Recent development in the general anti-tax avoidance rules in China and future impacts on and challenges for offshore investment structuring
Instantiates
Publication
Label
Recent development in the general anti-tax avoidance rules in China and future impacts on and challenges for offshore investment structuring
Publication

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