Why No Corporate Tax Inversions to China?

Journal
Yang, J.G.S.; Ouyang, H.
China (People’s Rep.); United States
Bulletin for International Taxation 2017 (Volume 71), No. 7
PriceUSD 45

Many US corporations have moved abroad, but none have relocated to China. This article reveals that both the United States and China have high tax rates. The United States offers a tax deferral on undistributed foreign earnings, but China does not. China, therefore, has the worst of both worlds.