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
- In March 2007, China approved what is being called the most important changes to the tax regime. The new Enterprise Income Tax Law provides a unified tax treatment for foreign-invested and domestic enterprises. The authors analyse the major changes introduced by the new law, including elimination of tax incentives for foreign investment enterprises, new tax incentives, withholding tax, general anti-avoidance provision, late payment interest on transfer pricing adjustments, thin capitalization, and taxation of non-resident enterprises. They also look at effective use of tax treaties, including popular jurisdictions for setting up holding companies, tax-free structuring, and disposal and exit strategies. Finally they consider tax minimization strategies, including use of contract manufacturing structures, use of sales/procurement agent structures with limited functions and risks, and potential risks
- 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
- In March 2007, China approved what is being called the most important changes to the tax regime. The new Enterprise Income Tax Law provides a unified tax treatment for foreign-invested and domestic enterprises. The authors analyse the major changes introduced by the new law, including elimination of tax incentives for foreign investment enterprises, new tax incentives, withholding tax, general anti-avoidance provision, late payment interest on transfer pricing adjustments, thin capitalization, and taxation of non-resident enterprises. They also look at effective use of tax treaties, including popular jurisdictions for setting up holding companies, tax-free structuring, and disposal and exit strategies. Finally they consider tax minimization strategies, including use of contract manufacturing structures, use of sales/procurement agent structures with limited functions and risks, and potential risks
- Citation source
- In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 13 (2007),
- http://library.link/vocab/creatorName
-
- Eichelberger, J
- Kelly, B.T
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- tax reform
- corporate income tax
- tax planning
- foreign investment
- investment incentive
- 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/vRFXNUiWdeg/" 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/vRFXNUiWdeg/">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>
