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

Keyphrases

• China 100%
• Tax Risk 100%
• Association of Southeast Asian Nations (ASEAN) 100%
• Belt Road Initiative 100%
• Chinese Investment 100%
• ASEAN Countries 50%
• Chinese Investors 50%
• Transfer Pricing 25%
• Information Exchange 25%
• Tax Authorities 25%
• Maximum Benefit 25%
• Double Tax Treaties 25%
• Permanent Establishment 25%
• Treaty Abuse 25%
• Controlled Foreign Company Rules 25%
• Chinese Enterprises 25%
• Establishment Limitation 25%
• Tax Dispute Resolution 25%
• Foreign Tax Credit 25%
• Tax Risk Management 25%

Social Sciences

• Taxation 100%
• Chinese 100%
• Belt and Road Initiative 100%
• China 66%
• Investors 33%
• ASEAN Countries 33%
• International Instruments 16%
• Dispute Resolution 16%
• Foreign Company 16%
• Transfer Pricing 16%
• Tax Credit 16%
• Risk Management 16%

Economics, Econometrics and Finance

• Taxation 100%
• Belt and Road Initiative 100%
• Investors 40%
• Transfer Pricing 20%
• Risk Management 20%
• Tax Credit 20%
• Dispute Resolution 20%
• Double Taxation 20%