The Resource The TCI case : a milestone case for China taxing offshore indirect shares transfer

The TCI case : a milestone case for China taxing offshore indirect shares transfer

Label
The TCI case : a milestone case for China taxing offshore indirect shares transfer
Title
The TCI case : a milestone case for China taxing offshore indirect shares transfer
Creator
Subject
Language
eng
Summary
This article presents a full picture of the TCI case, a case trialed at Chinese courts for China taxing a non-resident transferring shares of a non-Chinese resident enterprise outside of China. The article examines the "reasonable business purpose" test applied to this case under Chinese GAAR and describes the impact of the BEPS Project on this case. The author holds the opinion that the TCI case has significantly influenced China 's legislation and administration on taxing offshore indirect shares transfers
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 25 (2019), no. 6 ; 8 p
http://library.link/vocab/creatorName
Na, L
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • offshore indirect transfer
  • BEPS Project (OECD)
  • GAAR
  • business purpose test
  • safe harbour
  • blacklist
  • share transfer
  • CFC
  • BEPS Project (OECD)
  • tax sovereignty
  • tax avoidance
  • mandatory disclosure
  • voluntary disclosure
  • case law
Label
The TCI case : a milestone case for China taxing offshore indirect shares transfer
Instantiates
Publication
Label
The TCI case : a milestone case for China taxing offshore indirect shares transfer
Publication

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      52.3736660 4.9336932
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