Tax Compliance in Greater China PDF Download

Author:
Publisher: CCH Hong Kong Limited
ISBN: 9789881740304
Category : Tax administration and procedure
Languages : en
Pages : 568

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Author: Stephen Nelson
Publisher: Cch Hong Kong Limited
ISBN: 9789881934772
Category : Business & Economics
Languages : en
Pages : 814

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Book Description
For foreign companies and investors, doing business in Greater China opens up an array of tax compliance requirements. Now with the latest edition of Tax Compliance in Greater China: China, Hong Kong and Taiwan, companies will learn to navigate the minefield of tax issues and surmount the challenges of complying with tax in a fast-changing business region. Here are some of the changes clearly explained in the Fifth Edition: New circulars on transitional treatments for China's Enterprise Income Tax Incentives; Circular 97 and its impact on payment of social security contributions in China; Clarification to issues relating to Land Value Added Tax clearance in China; Supplementary regulations for qualification of Foreign Invested R&D Centers; Practical issues with the use of newly signed tax treaties between Hong Kong and its treaty partners; Applying Practice Note No. 46 issued by the Hong Kong Inland Revenue Department on transfer pricing; and Updates on Taiwan's investment framework and tax incentives. You'll find business-friendly practical analysis in CCH's well-known easy-to-use format Expect in-depth commentary by leading practitioners in each jurisdiction, with special attention to unique or particularly salient issues and references to relevant legislation at every point. For all business, tax and legal professionals seeking to facilitate investment decision-making and to oversee tax compliance matters in the region, Tax Compliance in Greater China: China, Hong Kong and Taiwan offers a complete solution.

Author: John Brondolo
Publisher: International Monetary Fund
ISBN: 1475523610
Category : Business & Economics
Languages : en
Pages : 67

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Book Description
Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.

Author: Kluwer Law International (Firm)
Publisher: Kluwer Law International B.V.
ISBN: 904112425X
Category : Business & Economics
Languages : en
Pages : 662

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Book Description
Investment in Greater China provides extensive and up-to-date information on the concepts governing foreign investments in China, Hong Kong and Taiwan. The book, written by hands-on experts in a pragmatic style, explores the full spectrum of Greater China?s investment laws and practices including: legal system; land tenure; investment structure; business regulation; taxation; import and export controls; exchange control; regulation of local finance; labour and nationality law; intellectual property; movement of goods; insurance and disputes settlement. Features of this book include comprehensive coverage and sectional user-friendly index to ensure speedy location of information. Investors, legal and tax practitioners, corporate advisers, management consultants and business professionals who need to participate effectively in the Greater China?s investment environment will benefit from Investment in Greater China. This title forms part of the Asia Business Law Series. The Asia Business Law Series is published in cooperation with CCH Asia and provides updated and reliable practical guidelines, legislation and case law, in order to help practitioners, policy makers and scholars understand how business is conducted in the rapidly growing Asian market. This book was originally published by CCH Asia as the loose-leaf Investment in Greater China

Author:
Publisher:
ISBN: 9789888016433
Category : Investments, Foreign
Languages : en
Pages : 581

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Author: Nolan Cormac Sharkey
Publisher: Routledge
ISBN: 0415608899
Category : Business & Economics
Languages : en
Pages : 322

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Book Description
This book gathers a cross-disciplinary group of imminent scholars who have focussed their research on Tax in ASEAN and China and traverses a wide range of regional issues and jurisdictions.

Author: W. Raphael Lam
Publisher: International Monetary Fund
ISBN: 1513539949
Category : Business & Economics
Languages : en
Pages : 392

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Book Description
China is at a critical juncture in its economic transformation as it tries to rebalance what is generally seen as an exhausted growth model. A unifying theme across the reforms that will deliver this transformation is that it can no longer be achieved by raising the amount of physical investment and government direction of resource allocation. Instead China is building a new set of policy frameworks that will allow markets to function more effectively—not unfettered markets, but markets that work efficiently, in line with broad social and other policy goals, and in a sustainable way. Hence, China is now building a new soft infrastructure, that is, the institutional plumbing that underpins and guides the functioning of markets as the key organizing principle toward achieving sustained economic and social progress. Against this background, this volume provides policymakers, academics, and the public with valuable information about policies and institutions in China today. It also looks at the road ahead and key principles that can help China in navigating it. The book focuses on issues crucial in the country’s transformation, such as tax policy and administration, social security, state-owned enterprise reform, medium-term expenditure frameworks, the role of local government finances, capital account liberalization, and renminbi internationalization. As China moves toward a more price-based allocation of resources, strengthening monetary policy frameworks and financial sector regulation will be particularly important in channeling resources to the most productive sectors and minimizing the risks of financial sector stress. Also, upgrading statistical frameworks will be critical for macroeconomic policymaking and investors. Visit : http://www.elibrary.imf.org/page/modernizing-china

Author: Phyllis Mo
Publisher: Bloomsbury Publishing USA
ISBN: 0313053715
Category : Business & Economics
Languages : en
Pages : 222

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Book Description
Tax avoidance and evasion have an important effect on the economic development of every economy. Developing economies are particularly vulnerable to tax avoidance and evasion due to inadequacies in their institutional framework and the lack of sufficient expertise and resources to monitor the intricacies of this issue. Given the far-reaching effect of revenue losses due to tax noncompliance, many developing countries have undertaken tax reforms to improve their tax administration and implemented various anti-avoidance measures to combat tax evasion. This book provides an overview of recent tax reforms and institutional frameworks of four major developing economies, China, India, Brazil, and Mexico, with a focus on China. Most important, this book investigates the tax avoidance behaviors as well as their anti-avoidance legislation. In particular, this book includes an in-depth empirical study on tax noncompliance behaviors of foreign investors detected by the Chinese tax authorities. The empirical evidence on how tax policy and other corporate factors affect tax avoidance behavior helps public policy makers improve tax compliance through designing legislative and administrative measures. Though the findings pertain to China, the largest developing economy, the results should be a useful reference for other developing countries.

Author: Domonic A. Bearfield
Publisher: Routledge
ISBN: 1000031624
Category : Political Science
Languages : en
Pages : 3897

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Book Description
Now in its third edition, Encyclopedia of Public Administration and Public Policy remains the definitive source for article-length presentations spanning the fields of public administration and public policy. It includes entries for: Budgeting Bureaucracy Conflict resolution Countries and regions Court administration Gender issues Health care Human resource management Law Local government Methods Organization Performance Policy areas Policy-making process Procurement State government Theories This revamped five-volume edition is a reconceptualization of the first edition by Jack Rabin. It incorporates over 225 new entries and over 100 revisions, including a range of contributions and updates from the renowned academic and practitioner leaders of today as well as the next generation of top scholars. The entries address topics in clear and coherent language and include references to additional sources for further study.

Author: E. Friedman
Publisher: Springer
ISBN: 1403978298
Category : Political Science
Languages : en
Pages : 253

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Book Description
This edited volume reconsiders the conventional wisdom, which argues that comparative performance (in economic, social, political, as well as diplomatic arenas) of China has been superior to that of India. The book brings together 'new paradigms' for evaluating the comparative performance of two countries. Essays show that if not outright wrong, conventional wisdom has proven to be overly simplified. The book brings out the complexity and richness of the India-China comparison.