of China. China remains the largest recipient of FDI among developing countries and FDI continues to play a … disproportionately large role in promoting China’s trade, investment and tax revenue generation, albeit not as large as before. A number … services-sector FDI than in manufacturing, and a reorientation of FDI from the Eastern Region to the Central and Western …

have lower investment rate (higher investment tax) and higher saving (lower saving tax) relative to the prediction of the …

This paper examines the taxation of labour income in five key emerging economies: Brazil, China, India, Indonesia and … South Africa (the “BIICS” countries). The paper highlights the key features of the taxation of labour income in these … countries, and then uses this information to model the tax burdens on labour income in each country following the OECD's Taxing …

Transfer Pricing -- 8. International Tax Risks and Chinese Enterprises -- 9. Using the Profit Split Method for Intangible … Fees -- 13. Tax Haven Victim -- 14. Exports on the Cheap -- 15. System Design for a Pharmaceutical Company -- 16. Expansion … profits, while Part 3 of the book gives a rare record of the order of priorities exercised by one hundred Chinese tax officers …