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Article: Thin Capitalization Rules in China
Title | Thin Capitalization Rules in China |
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Authors | |
Keywords | Thin Capitalization Rules Equity investment Debt investment |
Issue Date | 2010 |
Publisher | Tax Analysts. The Journal's web site is located at http://www.taxanalysts.com/www/website.nsf/Web/TaxNotesInternational?OpenDocument |
Citation | Tax Notes International, 2010, v. 57 n. 3, p. 279-289 How to Cite? |
Abstract | With an increasing number of multinational enterprises conducting business in China, the problems of thin cap became noticeable in the late 1990s and provoked a fierce debate among scholars concerning whether thin cap rules should be introduced. In the promulgation of Enterprise Income Tax Law in 2008, thin cap rules were introduced under Article 46.
This article briefly recalls the historical origin of measures against the thin capitalization of companies before 2008. It discusses the different tax treatments of interest and dividends under the current income tax system, and then examines how thin cap rules are structured and applied in China as well as their possible consequences. |
Persistent Identifier | http://hdl.handle.net/10722/202320 |
ISSN | |
SSRN |
DC Field | Value | Language |
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dc.contributor.author | Qiu, D | - |
dc.date.accessioned | 2014-09-15T03:03:35Z | - |
dc.date.available | 2014-09-15T03:03:35Z | - |
dc.date.issued | 2010 | - |
dc.identifier.citation | Tax Notes International, 2010, v. 57 n. 3, p. 279-289 | - |
dc.identifier.issn | 1048-3306 | - |
dc.identifier.uri | http://hdl.handle.net/10722/202320 | - |
dc.description.abstract | With an increasing number of multinational enterprises conducting business in China, the problems of thin cap became noticeable in the late 1990s and provoked a fierce debate among scholars concerning whether thin cap rules should be introduced. In the promulgation of Enterprise Income Tax Law in 2008, thin cap rules were introduced under Article 46. This article briefly recalls the historical origin of measures against the thin capitalization of companies before 2008. It discusses the different tax treatments of interest and dividends under the current income tax system, and then examines how thin cap rules are structured and applied in China as well as their possible consequences. | - |
dc.language | eng | - |
dc.publisher | Tax Analysts. The Journal's web site is located at http://www.taxanalysts.com/www/website.nsf/Web/TaxNotesInternational?OpenDocument | - |
dc.relation.ispartof | Tax Notes International | - |
dc.subject | Thin Capitalization Rules | - |
dc.subject | Equity investment | - |
dc.subject | Debt investment | - |
dc.title | Thin Capitalization Rules in China | en_US |
dc.type | Article | en_US |
dc.identifier.volume | 57 | - |
dc.identifier.issue | 3 | - |
dc.identifier.spage | 279 | - |
dc.identifier.epage | 289 | - |
dc.publisher.place | United States | - |
dc.identifier.ssrn | 2442647 | - |
dc.identifier.hkulrp | 2014/026 | - |
dc.identifier.issnl | 1048-3306 | - |