China´s foreign-invested holding company: taxation and tax-planning
| Preis: | 115.90 EUR* (inkl. MWST zzgl. Versand - Preis kann jetzt höher sein!) |
| Versand: | 0.00 EUR Versandkostenfrei innerhalb von Deutschland |
| Partner: | buecher.de |
| Hersteller: | Südwestdeutscher Verlag Für Hochschulschriften (Bimler, Daniel) |
| Stand: | 2015-08-04 03:50:33 |
Produktbeschreibung
The book researches the taxation and tax-planning of foreign-invested holding companies in the People´s Republic of China. The research is undertaken with the goal to deliver a profound presentation of the corporate taxation of foreign-invested holding companies in the PRC. Internationally known tax planning methods are examined to find clues for valid tax-planning means and methods for investors in the PRC. The author analyses the legal nature of holding companies, as they exist in Austrian and Chinese law, setting the focus on incorporated holding companies. The legal conditions of establishing a foreign-invested holding company in the PRC are explained and clues for the tax examination are presented. Based on tax events and tax facts as rule by Austrian tax law, Chinese tax law is examined for means that allow foreign corporate investors to efficiently structure their investments in the PRC from a tax point of view.
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