The Hong Kong Accountant
The Chinese market for acquiring and disposing of non-performing loan (NPL) assets is a newly booming market for foreign investors. This article highlights the current status of NPL assets in China and provides some guidance on tax consequences relevant to foreign investment in NPL assets.
Copyright © Hong Kong Society of Accountants 2003
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Accepted Author Manuscript
Lin, K., Luo, R., & Wong, P. (2003). Tax issues concerning foreign investment in NPL assets in China. The Hong Kong Accountant, 14(9), 75-76.