China issues rules on tax-free corporate reorganizations
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The work China issues rules on tax-free corporate reorganizations represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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China issues rules on tax-free corporate reorganizations
Resource Information
The work China issues rules on tax-free corporate reorganizations represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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- China issues rules on tax-free corporate reorganizations
- Summary
- Article on two Chinese tax circulars and their implications for international investors as they can provide tax-free treatment of properly structured corporate reorganizations. The authors discuss the regulations on the tax issues arising from the merger, divisive reorganization, change in ownership and transfer of assets of FIEs (foreign investment enterprise) as well as implications for foreign- owned holding companies
- Citation source
- In: Tax Notes International. - Arlington. - Vol. 15 (1997),
- Geographic coverage
- Asia
- Language note
- English
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