The Resource Foreign investment in P.R.C. banks : new developments and tax considerations

Foreign investment in P.R.C. banks : new developments and tax considerations

Label
Foreign investment in P.R.C. banks : new developments and tax considerations
Title
Foreign investment in P.R.C. banks : new developments and tax considerations
Creator
Subject
Language
eng
Summary
This article provides an overview of how China taxes banks and banking operations in China. This topic is increasingly important in China today, given the opening of the banking sector to investment by foreign banks. While China has special tax rules that apply only to foreign-funded financial institutions, most bank taxation rules in China apply to all banks, whether foreign- or Chinese-invested. This is in contrast to the taxation of foreign investment in other sectors in which tax legislation is more developed and robust
Citation source
In: Tax notes international. - Arlington. - Vol. 45 (2007),
http://library.link/vocab/creatorName
  • Fay, A.M
  • Bian, J
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • banking
  • foreign bank
  • foreign investment
Label
Foreign investment in P.R.C. banks : new developments and tax considerations
Instantiates
Publication
Label
Foreign investment in P.R.C. banks : new developments and tax considerations
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932