The Resource Tax incentives : who benefits?

Tax incentives : who benefits?

Label
Tax incentives : who benefits?
Title
Tax incentives : who benefits?
Creator
Subject
Summary
The author considers the question of whether it is the foreign investor or its residence state's Treasury which benefits from China's tax incentives. An overview of the Chinese tax system as applied to foreign investors and the available tax incentives is provided. The effect of these incentives on the business income of a Chinese branch or subsidiary, and on passive investment income derived in China, is extensively analysed
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 2 (1996),
http://library.link/vocab/creatorName
Maugüé, P
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • tax incentive
  • foreign investment entity
Label
Tax incentives : who benefits?
Publication

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