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Article: Collecting Unpaid Tax Offshore: Caribbean Tax Havens and Foreign Direct Investment in China

TitleCollecting Unpaid Tax Offshore: Caribbean Tax Havens and Foreign Direct Investment in China
Authors
KeywordsRound-trip scheme
Residence rule
General anti-avoidance rule
Controlled foreign company rule
Issue Date2014
PublisherInternational Bureau of Fiscal Documentation. The Journal's web site is located at http://www.bifd.org/IBFD-Products/Bulletin-International-Taxation-Journal
Citation
Bulletin of International Taxation, 2014, v. 12, p. 648-659 How to Cite?
AbstractThis article analyzes the role of Caribbean tax havens in China’s FDI and the evolutionary development since the mid 1990s. The round-trip scheme adopted by Chinese investors is given particular attention. It then discusses the increasingly strict tax measures adopted by China to counter the widespread use of the British Virgin Islands and the Cayman Islands to avoid tax in relation to offshore business since 2008 and recent developments in 2014. These measures range from residence rule, general anti-avoidance rule (GAAR), to the increasingly stringent requirements of tax reporting on outbound investment. The article concludes with the discussion on whether the shares of Caribbean Tax Havens in China’s FDI will diminish or increase.
Persistent Identifierhttp://hdl.handle.net/10722/207773
ISSN
SSRN

 

DC FieldValueLanguage
dc.contributor.authorQiu, Den_US
dc.date.accessioned2015-01-19T10:31:03Z-
dc.date.available2015-01-19T10:31:03Z-
dc.date.issued2014en_US
dc.identifier.citationBulletin of International Taxation, 2014, v. 12, p. 648-659en_US
dc.identifier.issn1819-5490-
dc.identifier.urihttp://hdl.handle.net/10722/207773-
dc.description.abstractThis article analyzes the role of Caribbean tax havens in China’s FDI and the evolutionary development since the mid 1990s. The round-trip scheme adopted by Chinese investors is given particular attention. It then discusses the increasingly strict tax measures adopted by China to counter the widespread use of the British Virgin Islands and the Cayman Islands to avoid tax in relation to offshore business since 2008 and recent developments in 2014. These measures range from residence rule, general anti-avoidance rule (GAAR), to the increasingly stringent requirements of tax reporting on outbound investment. The article concludes with the discussion on whether the shares of Caribbean Tax Havens in China’s FDI will diminish or increase.en_US
dc.languageengen_US
dc.publisherInternational Bureau of Fiscal Documentation. The Journal's web site is located at http://www.bifd.org/IBFD-Products/Bulletin-International-Taxation-Journalen_US
dc.relation.ispartofBulletin of International Taxationen_US
dc.subjectRound-trip scheme-
dc.subjectResidence rule-
dc.subjectGeneral anti-avoidance rule-
dc.subjectControlled foreign company rule-
dc.titleCollecting Unpaid Tax Offshore: Caribbean Tax Havens and Foreign Direct Investment in Chinaen_US
dc.typeArticleen_US
dc.identifier.emailQiu, DD: dmqiu13@hku.hken_US
dc.identifier.hkuros242097en_US
dc.identifier.volume12en_US
dc.identifier.spage648-
dc.identifier.epage659-
dc.publisher.placeNetherlands-
dc.identifier.ssrn2539511-

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