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

Qiu, D.

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

Journal

Author

Qiu, D.

Country

British Virgin Islands; Cayman Islands; China (People's Rep.); Hong Kong

Published Date

7 November 2014

Issue

Bulletin for International Taxation 2014 (Volume 68), No. 12

DOI

https://doi.org/10.59403/33xzcrz

Document

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This article 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.

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