Tax risks for Chinese investments in ASEAN under the Belt and Road Initiative

Research output: Contribution to journalArticleScientificpeer-review

Abstract

In this article, the author analyses the tax risks faced by Chinese enterprises that invest in ASEAN countries under China’s Belt and Road Initiative. In this context, the article discusses inter alia the impact of the presence of permanent establishments, limitations on foreign tax credits, the need for tax sparing provisions in China’s double tax treaties with ASEAN countries, transfer pricing, controlled foreign company rules, exchange of information, treaty abuse and tax dispute resolution for Chinese investors. The author offers recommendations to Chinese investors and China’s tax authority on tax risk management, so that they and China may gain maximum benefit from the Initiative.
Original languageEnglish
JournalAsia-Pacific Tax Bulletin
Volume24
Issue number5
Publication statusPublished - 24 Sep 2018

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Tax
Roads
China
Investors
Foreign tax credit
Authority
Risk management
Treaties
Abuse
Tax treaties
Chinese enterprises
Transfer pricing
Dispute resolution

Cite this

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title = "Tax risks for Chinese investments in ASEAN under the Belt and Road Initiative",
abstract = "In this article, the author analyses the tax risks faced by Chinese enterprises that invest in ASEAN countries under China’s Belt and Road Initiative. In this context, the article discusses inter alia the impact of the presence of permanent establishments, limitations on foreign tax credits, the need for tax sparing provisions in China’s double tax treaties with ASEAN countries, transfer pricing, controlled foreign company rules, exchange of information, treaty abuse and tax dispute resolution for Chinese investors. The author offers recommendations to Chinese investors and China’s tax authority on tax risk management, so that they and China may gain maximum benefit from the Initiative.",
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Tax risks for Chinese investments in ASEAN under the Belt and Road Initiative. / Xu, Diheng.

In: Asia-Pacific Tax Bulletin, Vol. 24, No. 5, 24.09.2018.

Research output: Contribution to journalArticleScientificpeer-review

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