The Resource How Notice 698 has changed the world
How Notice 698 has changed the world
Resource Information
The item How Notice 698 has changed the world represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item How Notice 698 has changed the world represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article explains how the issuance of Notice 698 (Notice on strengthening the administration of enterprise income tax on equity transfer income derived by non-resident enterprises) in China has impacted tax planning for global operations and the way deals must be structured and negotiated. It examines some case law and the implications of Notice 698 on the M&A transaction practice
- Language
- eng
- Label
- How Notice 698 has changed the world
- Title
- How Notice 698 has changed the world
- Language
- eng
- Summary
- This article explains how the issuance of Notice 698 (Notice on strengthening the administration of enterprise income tax on equity transfer income derived by non-resident enterprises) in China has impacted tax planning for global operations and the way deals must be structured and negotiated. It examines some case law and the implications of Notice 698 on the M&A transaction practice
- Citation source
- In: International tax review. - London. - Vol. 24 (2013), no. 2 (March 2013) ; p. 73-75
- http://library.link/vocab/creatorName
-
- Kelly, B.T
- Liu, J. (Jinghua)
- Geographic coverage
- Asia
- Language note
- English
- http://library.link/vocab/subjectName
-
- international tax planning
- corporate income tax
- foreign investment
- non-resident company
- merger
- acquisition
- case law
- Label
- How Notice 698 has changed the world
- Label
- How Notice 698 has changed the world
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/How-Notice-698-has-changed-the-world/RLxIabtpYC0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/How-Notice-698-has-changed-the-world/RLxIabtpYC0/">How Notice 698 has changed the world</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
