Normal view MARC view ISBD view

Tax issues relating to qualified foreign institutional investors : the Chinese experience Cui Xiaojing and Chen Jingxian

By: Cui, Xiaojing .

Contributor(s): Chen, Jingxian .

Material type: Article

ArticlePublisher: 2018Subject(s): INVERSIONES EXTRANJERAS

| IMPUESTOS

| RECAUDACION

| CHINA

Online resources: Click here to access online In: Bulletin for International Taxation v. 72, n. 7, July 2018, p. 457-468Summary: 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.

Tags from this library: No tags from this library for this title. Log in to add tags.

average rating: 0.0 (0 votes)

Holdings ( 1 )
Title notes
Comments ( 0 )
Images

Item type	Current location	Home library	Call number	Status	Date due	Barcode
Recursos electrónicos	IEF	IEF	BIT/2018/7-6 (Browse shelf)	Available		BIT/2018/7-6

Browsing IEF Shelves Close shelf browser

Previous	No cover image available	No cover image available	No cover image available	No cover image available	No cover image available	No cover image available	No cover image available	Next
Previous	BIT/2018/7-3 Nigeria's international tax policy with particular focus on the allocation of taxing rights	BIT/2018/7-4 Mobility of inviduals after BEPS	BIT/2018/7-5 Reputational tax risk management in alternative investment fund structures	BIT/2018/7-6 Tax issues relating to qualified foreign institutional investors	BIT/2018/7-7 Report of the proceedings of the eighth assembly of the International Association of Tax Judges held in Helsinki on 6 and 7 October 2017	BIT/2018/8-1 The China-Pakistan avoidance of double taxation agreement and the China-Pakistan Economic Corridor	BIT/2018/8-2 The effect of the FATCA withholding tax on US investment abroad	Next

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.

There are no comments for this item.

Click on an image to view it in the image viewer

Biblioteca del Instituto de Estudios Fiscales

Tax issues relating to qualified foreign institutional investors : the Chinese experience Cui Xiaojing and Chen Jingxian

By: Cui, Xiaojing.

Contributor(s): Chen, Jingxian.

Browsing IEF Shelves Close shelf browser

By: Cui, Xiaojing .

Contributor(s): Chen, Jingxian .