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Title: Tax implications of recent merger and acquisition rules in China
Authors: Cheung, D
Issue Date: 2011
Source: The International tax journal, 2011, v. 37, no. 3, p. 43-51
Abstract: Since China adopted the open door policy in early 1990s, many foreign investment enterprises have been established in different locations across the whole nation. The inbound investments into China have been growing and played a significant role of underpinning the economic development of China over the past 30 years. In the recent years, outbound investments from China have been rapidly developed and Chinese capital has significantly influenced the economies of both developed and developing countries. For efficient operation of both inbound and outbound investments, multinational corporations need to undergo various forms of corporate restructuring. China, in order to recognize the trend of corporate restructuring and to provide a sound business environment, introduced a series of tax reforms on mergers and acquisitions (M&A). Another important development in M&A is that China has introduced a security review system for mergers and acquisitions of companies within China involving foreign investors.
Publisher: CCH Inc.
Journal: The International tax journal 
ISSN: 0097-7314
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