The Resource Tax planning strategies in response to China's changing tax landscape : issues and structures to be considered in a post-tax unification China
Tax planning strategies in response to China's changing tax landscape : issues and structures to be considered in a post-tax unification China
Resource Information
The item Tax planning strategies in response to China's changing tax landscape : issues and structures to be considered in a post-tax unification China 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 Tax planning strategies in response to China's changing tax landscape : issues and structures to be considered in a post-tax unification China 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 the key changes in the new Enterprise Income Tax Law (EIT law) and then discusses tax minimization options foreign investors ought to consider in the context of the new EIT law,including elimination of tax incentives for foreign-invested enterprises (FIEs), new tax incentives, withholding tax, general anti-avoidance provision, late payment interest on transfer pricing adjustments, thin capitalization, taxation of non-resident enterprises, popular jurisdictions for setting up holding companies, tax-free restructuring, disposal and exit strategies, use of contract manufacturing structures, and use of limited risk/function sales/ procurement agent structures
- Language
- eng
- Label
- Tax planning strategies in response to China's changing tax landscape : issues and structures to be considered in a post-tax unification China
- Title
- Tax planning strategies in response to China's changing tax landscape : issues and structures to be considered in a post-tax unification China
- Language
- eng
- Summary
- This article explains the key changes in the new Enterprise Income Tax Law (EIT law) and then discusses tax minimization options foreign investors ought to consider in the context of the new EIT law,including elimination of tax incentives for foreign-invested enterprises (FIEs), new tax incentives, withholding tax, general anti-avoidance provision, late payment interest on transfer pricing adjustments, thin capitalization, taxation of non-resident enterprises, popular jurisdictions for setting up holding companies, tax-free restructuring, disposal and exit strategies, use of contract manufacturing structures, and use of limited risk/function sales/ procurement agent structures
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 36 (2008),
- http://library.link/vocab/creatorName
-
- Eichelberger, J
- Kelly, B.T
- Geographic coverage
- Asia
- Language note
- English
- http://library.link/vocab/subjectName
-
- tax planning
- corporate income tax
- tax incentive
- GAAR
- tax treaty
- foreign investment
- Label
- Tax planning strategies in response to China's changing tax landscape : issues and structures to be considered in a post-tax unification China
- Label
- Tax planning strategies in response to China's changing tax landscape : issues and structures to be considered in a post-tax unification China
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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/Tax-planning-strategies-in-response-to-Chinas/dot3Q3PBy3o/" 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/Tax-planning-strategies-in-response-to-Chinas/dot3Q3PBy3o/">Tax planning strategies in response to China's changing tax landscape : issues and structures to be considered in a post-tax unification China</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>
