An analysis of China's taxation of foreign direct investment

The objectives of this paper are (a) to extend the concept of the effective tax rate to the taxation of income from foreign direct investment (FDI) in developing countries, (b) to analyse China's taxation on income from FDI and (c) to apply the concept of the effective tax rate in measuring the...

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Veröffentlicht in:The developing economies
1. Verfasser: Kwon, O-yul (VerfasserIn)
Format: UnknownFormat
Sprache:eng
Veröffentlicht: 1989
Schlagworte:
1985-1986 > Investitionspolitik > Auslandsinvestition > China > Steuerpolitik > Direktinvestition > Gemeinschaftsunternehmen > Außenwirtschaft > Volksrepublik China > Aufsatz in Zeitschrift
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Zusammenfassung:The objectives of this paper are (a) to extend the concept of the effective tax rate to the taxation of income from foreign direct investment (FDI) in developing countries, (b) to analyse China's taxation on income from FDI and (c) to apply the concept of the effective tax rate in measuring the effective tax rates on FDI in China. Some salient characteristics of China-foreign joint ventures are presented. (DÜI-Sen)
Beschreibung:8 Tab.
ISSN:0012-1533