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

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
Creator
Subject
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
Instantiates
Publication
Label
Tax risks for Chinese investments in ASEAN under the Belt and Road Initiative
Publication

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