The Resource Tax risks for Chinese investments in ASEAN under the Belt and Road Initiative
Tax risks for Chinese investments in ASEAN under the Belt and Road Initiative
Resource Information
The item Tax risks for Chinese investments in ASEAN under the Belt and Road Initiative represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Tax risks for Chinese investments in ASEAN under the Belt and Road Initiative represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In this article, the author analyses the tax risks faced by Chinese enterprises that invest in ASEAN countries under China's Belt and Road Initiative. In this context, the article discusses inter alia the impact of the presence of permanent establishments, limitations on foreign tax credits, the need for tax sparing provisions in China's double tax treaties with ASEAN countries, transfer pricing, controlled foreign company rules, exchange of information, treaty abuse and tax dispute resolution for Chinese investors. The author offers recommendations to Chinese investors and China's tax authority on tax risk management, so that they and China may gain maximum benefit from the Initiative
- Language
- eng
- Label
- Tax risks for Chinese investments in ASEAN under the Belt and Road Initiative
- Title
- Tax risks for Chinese investments in ASEAN under the Belt and Road Initiative
- Language
- eng
- Summary
- In this article, the author analyses the tax risks faced by Chinese enterprises that invest in ASEAN countries under China's Belt and Road Initiative. In this context, the article discusses inter alia the impact of the presence of permanent establishments, limitations on foreign tax credits, the need for tax sparing provisions in China's double tax treaties with ASEAN countries, transfer pricing, controlled foreign company rules, exchange of information, treaty abuse and tax dispute resolution for Chinese investors. The author offers recommendations to Chinese investors and China's tax authority on tax risk management, so that they and China may gain maximum benefit from the Initiative
- Citation source
- In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 24 (2018), no. 5 ; 10 p
- http://library.link/vocab/creatorName
- Xu, D. (Diheng)
- Geographic coverage
- Asia
- Language note
- English
- http://library.link/vocab/subjectName
-
- ASEAN
- risk management
- PE
- foreign tax credit
- tax sparing credit
- tax treaty
- CFC
- transfer pricing
- exchange of information
- treaty abuse
- dispute resolution
- Label
- Tax risks for Chinese investments in ASEAN under the Belt and Road Initiative
- Label
- Tax risks for Chinese investments in ASEAN under the Belt and Road Initiative
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Tax-risks-for-Chinese-investments-in-ASEAN-under/I4SrW8pOMFo/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Tax-risks-for-Chinese-investments-in-ASEAN-under/I4SrW8pOMFo/">Tax risks for Chinese investments in ASEAN under the Belt and Road Initiative</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Tax-risks-for-Chinese-investments-in-ASEAN-under/I4SrW8pOMFo/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Tax-risks-for-Chinese-investments-in-ASEAN-under/I4SrW8pOMFo/">Tax risks for Chinese investments in ASEAN under the Belt and Road Initiative</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
