Cui, Xiaojing
Tax issues relating to qualified foreign institutional investors : the Chinese experience / Cui Xiaojing and Chen Jingxian .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
This article considers the issues that have arisen regarding tax administration and collection in respect of qualified foreign institutional investors (QFIIs), including the withholding tax obligations of listed companies, tax information asymmetry and the identification of taxpayer shareholdings. The authors conclude that the system for QFIIs requires further refinement.
INVERSIONES EXTRANJERAS
IMPUESTOS
RECAUDACION
CHINA
Chen, Jingxian
Bulletin for International Taxation 0007-4624 v. 72, n. 7, July 2018, p. 457-468
Tax issues relating to qualified foreign institutional investors : the Chinese experience / Cui Xiaojing and Chen Jingxian .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
This article considers the issues that have arisen regarding tax administration and collection in respect of qualified foreign institutional investors (QFIIs), including the withholding tax obligations of listed companies, tax information asymmetry and the identification of taxpayer shareholdings. The authors conclude that the system for QFIIs requires further refinement.
INVERSIONES EXTRANJERAS
IMPUESTOS
RECAUDACION
CHINA
Chen, Jingxian
Bulletin for International Taxation 0007-4624 v. 72, n. 7, July 2018, p. 457-468