Taxation in Asia and the Pacific: some comparisons
Article Abstract:
The tax regimes in the 26 Asian and Pacific countries vary widely from nation to nation, presenting foreign investors with tax problems and opportunities. In contrast to the high corporate tax rates in Japan and India, 13 of the countries have rates in the 30-35% range. Investors should analyze each country's method of profits calculation, deduction limits, tax incentives, and capital allowances, as well as the basic corporate income tax rates.
Publication Name: The International Tax Journal
Subject: Business, international
ISSN: 0097-7314
Year: 1996
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Investment incentive zones and regional tax incentive policy in the People's Republic of China
Article Abstract:
The People's Republic of China has instituted programs to increase technology use and capital through direct foreign investment. Investment incentive zones have increased in importance beginning in the 1980s and have been used alongside more traditional fiscal measures such as tax holidays and refunds. The incentive zone policy has successfully attracted and directed to particular regions foreign investment.
Publication Name: The International Tax Journal
Subject: Business, international
ISSN: 0097-7314
Year: 1998
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