Foreign Tax Credit and Global Investment Structures

Journal
Lin, J.; Xu, J.
China (People's Rep.)
Asia-Pacific Tax Bulletin 2010 (Volume 16), No. 3
Format/Price
JournalUSD 45

This article examines the detailed foreign tax credit rules issued by the Chinese State Administration of Taxation, which are likely to have significant impact on the global investment structures of Chinese enterprises. Tax planning opportunities under these new rules are also highlighted with regard to the legal form of investments, holding structures and separation of functions.