Taxation of Inward Investment – Treaty Shopping, Taxation of Capital Gains, and Dividends: Innovative Solutions to an Old Problem

Dunbar, D.G.

Taxation of Inward Investment – Treaty Shopping, Taxation of Capital Gains, and Dividends: Innovative Solutions to an Old Problem

Journal

Author

Dunbar, D.G.

Country

China (People's Rep.)

Published Date

1 December 2010

Issue

Asia-Pacific Tax Bulletin 2010 (Volume 16), No. 6

DOI

https://doi.org/10.59403/m14azb

Document

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A detailed article examining the use of treaty shopping to reduce or eliminate Chinese-source taxation on capital gains and dividends, and the countermeasures undertaken by the Chinese tax authorities.

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Taxation of Inward Investment – Treaty Shopping, Taxation of Capital Gains, and Dividends: Innovative Solutions to an Old Problem