Income taxation and foreign direct investment in China
Article Abstract:
The Chinese government began the process of reforming its tax law in 1979 as a means of encouraging foreign investment and stimulating economic growth. Income tax law changes regarding foreign business enterprises and Chinese-international joint ventures were initially instituted and adjustments to that law were made in 1991. Encouragement of foreign direct investment through the system of taxation was an important part of China's overall economic policy.
Publication Name: The International Tax Journal
Subject: Business, international
ISSN: 0097-7314
Year: 1999
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Implications of the international use of interest rate derivatives on taxation
Article Abstract:
Tax provisions in many Organization for Economic Cooperation and Development (OECD) countries are aimed at the potential abuses of trading internationally in interest rate derivatives. Reference to the range of tax consequences of German and US laws is useful. Uniformity in international tax treatment of these derivatives would eliminate the valuation differences which increase cases of double and minimum taxation.
Publication Name: The International Tax Journal
Subject: Business, international
ISSN: 0097-7314
Year: 1998
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The new interest tax in China: implications and effects on investment
Article Abstract:
The tax imposed upon bank deposits by the Chinese government in the Fall of 1999 in an attempt to regulate economic conditions is the subject of this article. The authors include a discussion of tax planning.
Publication Name: The International Tax Journal
Subject: Business, international
ISSN: 0097-7314
Year: 2000
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