The investor's guide to the Chinese tax system : navigating safely through unfamiliar waters - index.

[Place of publication not identified] : Matthew Bender & Company, [2018]-

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(NjRocCCS)ccn001025189

The Investor's guide to the Chinese tax system: navigating safely through unfamiliar waters is among one of the first treatises to focus on Chinese taxation from the perspective of daily business operations of a market participant, including a company, a partnership, and an individual business. For example, the new concepts in Chinese taxation, "controlled foreign company" and "thin capitalization," are discussed in relevant chapters as part of the daily business operations of a company. In addition, 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 include discussions of 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. Since Chinese tax rules are not codified and the tax rules are passed or issued in a piecemeal manner this treatise systematically knits the tax rules and the daily business operations of a market participant together, and also incorporates tax structuring analysis into the discussion of the tax implications of the business operations or investment of a market participant. Therefore, the tax implications are discussed in this treatise proactively in order to reach tax efficiency.

Author, <2012- >: Yang Yang.
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