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 work 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 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.

Label

Tax planning strategies in response to China's changing tax landscape : issues and structures to be considered in a post-tax unification China

Creator

• Eichelberger, J
• Kelly, B.T

Subject

• foreign investment
• tax incentive
• GAAR
• tax treaty
• tax planning
• corporate income tax

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),

Geographic coverage

Asia

Language note

English