Changes impacting upon foreign investment enterprises

Journal
McKenzie, P.D.
China (People's Rep.)
Asia-Pacific Tax Bulletin 1999 (Volume 5), No. 11
Format/Price
JournalUSD 45

The enforcement of business tax on the transfer of intangible assets and royalties is analysed, the 1997 income tax provisions concerning the restructuring of foreign-invested enterprises are discussed, and the amendments to the individual tax rules are weighed.