Tax Issues Relating to Qualified Foreign Institutional Investors: The Chinese Experience

Journal
Cui, X.; Chen, J. (Jingxian)
China (People's Rep.)
Bulletin for International Taxation 2018 (Volume 72), No. 7
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This 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.