| 000 | 01292nab a2200277 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20180928103010.0 | ||
| 007 | ta | ||
| 008 | 180927s2018 ne |||woo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_966542 _aCui, Xiaojing |
|
| 245 |
_aTax issues relating to qualified foreign institutional investors _b : the Chinese experience _c Cui Xiaojing and Chen Jingxian |
||
| 260 | _c2018 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThis 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. | ||
| 650 | 4 |
_945091 _aINVERSIONES EXTRANJERAS |
|
| 650 | 4 |
_947460 _aIMPUESTOS |
|
| 650 | 4 |
_948197 _aRECAUDACION |
|
| 650 | 4 |
_933911 _aCHINA |
|
| 700 | 1 |
_966543 _aChen, Jingxian |
|
| 773 | 0 |
_974442 _oBIT _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 72, n. 7, July 2018, p. 457-468 |
|
| 856 | _uhttps://online.ibfd.org/kbase/ | ||
| 942 | _cRE | ||
| 999 |
_c138954 _d138954 |
||