Please use this identifier to cite or link to this item: http://hdl.handle.net/10397/62930
Title: Tax implications of recent merger and acquisition rules in China
Authors: Cheung, D
Issue Date: 2011
Publisher: CCH Inc.
Source: The International tax journal, 2011, v. 37, no. 3, p. 43-51 How to cite?
Journal: The International tax journal 
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.
URI: http://hdl.handle.net/10397/62930
ISSN: 0097-7314
Appears in Collections:Journal/Magazine Article

Access
View full-text via PolyU eLinks SFX Query
Show full item record

Page view(s)

9
Last Week
1
Last month
Checked on May 28, 2017

Google ScholarTM

Check



Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.