Skip to product information
1 of 1

LexisNexis

The Investor's Guide to the Chinese Tax System: Navigating Safely Through Unfamiliar Waters

The Investor's Guide to the Chinese Tax System: Navigating Safely Through Unfamiliar Waters

Regular price $428.00 USD
Regular price Sale price $428.00 USD
Sale Sold out
Shipping calculated at checkout.
Quantity
The publication's purpose is to focus and discuss Chinese taxation from the perspective of daily business operations of a market participant, including a company, a partnership, and an individual business. The targeted users are business managers of multinational corporations, in-house counsels with legal departments of multinational corporations, tax professionals, associates and partners of law firms or accounting firms, and business lawyers at law firms.

This treatise systematically explains Chinese partnership taxation and the tax implications for a complete life cycle of a Chinese company, including a foreign-invested company and Chinese corporate reorganization. It not only includes discussion of the current tax rules but also incorporates tax structuring strategies in the analysis of tax implications for market participants. Accordingly, this treatise knits rules and tax planning strategies and solutions into the daily business operations of a market participant, including a company, a partnership (a general partnership and a limited partnership), and an individual investor.

Its 19 chapters cover reporting requirements; the potential anti-avoidance regime in cross-border equity transactions; tax structuring strategies and solutions; general tax rules; and specific tax rules for foreign-service providers, foreign lessors, foreign licensors, and foreign lenders, and much more. This treatise also includes an Appendix providing a comparison of the Chinese income tax rates under applicable tax treaties on China-sourced income of foreign investors.

This is the only guide with the most thorough coverage and practical guidance available regarding the Chinese tax system. It covers all vital areas including concerns of multinational enterprises headquartered inside and outside mainland China, equity and asset acquisitions, corporate reorganizations, Chinese indirect tax, and tax collection and tax returns. It is replete with examples, practice tips, notes, and case studies to help clarify concepts.
View full details