Income taxation and foreign direct investment in China
International Tax Journal
How tax policy constructed during the 1980s and tax reform enacted in the 1990s might have influenced the level of investment both within China and between China and its competitors has been the focus of considerable attention. This article provides an overview of the development of China's tax policy concerning foreign investment, describes the evolution of foreign direct investment (FDI) flow into China, and analyzes the potential impact of tax policy on FDI flow, focusing on taxation of corporation income.
Copyright © 1999 CCH Group
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Lin, K. Z. (1999). Income taxation and foreign direct investment in China. The International Tax Journal, 25(2), 78-91.