The Resource Taxation of foreign investment enterprises and foreign enterprises

Taxation of foreign investment enterprises and foreign enterprises

Label
Taxation of foreign investment enterprises and foreign enterprises
Title
Taxation of foreign investment enterprises and foreign enterprises
Creator
Subject
Summary
This article describes how foreign investment enterprises and foreign enterprises (with or without an establishment in China) are taxed. The type of activities which are considered to constitute an establishment in China are discussed. The taxation of holding companies is briefly explored. The determination of taxable income is provided, and the available tax incentives are listed
Citation source
In: Asia Pacific tax bulletin. - Amsterdam. - Vol. 4 (1998),
http://library.link/vocab/creatorName
Liu, D
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • foreign investment entity
  • foreign company
Label
Taxation of foreign investment enterprises and foreign enterprises
Instantiates
Publication
Label
Taxation of foreign investment enterprises and foreign enterprises
Publication

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