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China: new unified tax law for foreign investment enterprises and foreign enterprises
Ng, Albert - In: International tax developments : how they affect inward …, (pp. 306-335). 1991
Persistent link: https://www.econbiz.de/10001285325
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Management of China's cross-border capital flows
Guan, Tao - In: China economic journal : the official journal of the … 11 (2018) 1, pp. 61-70
Persistent link: https://www.econbiz.de/10011904092
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Chinese interests in the global investment regime
He Fan; Wang, Bijun - In: China economic journal : the official journal of the … 7 (2014) 1, pp. 4-20
Persistent link: https://www.econbiz.de/10010339243
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International investors' reactions to cross-border acquisitions by emerging market multinationals
Ning, Lutao; Kuo, Jing-ming; Strange, Roger; Wang, Boya - In: International business review : the official journal of … 23 (2014) 4, pp. 811-823
Persistent link: https://www.econbiz.de/10010400539
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Confucius Institute, Belt and Road Initiative, and internationalization
Wang, Hao; Han, Yonghui; Fidrmuc, Jan; Wei, Dongming - Ludwig-Maximilians-Universität München / Center for …; … - 2020
In this paper, we study the role of Confucius Institute in supporting internationalization of Chinese enterprises. Employing a panel dataset containing 66 Belt-Road countries and 75 non Belt-Road countries from 2006 to 2017, we find that the Confucius Institute has had a positive effect on...
Persistent link: https://www.econbiz.de/10012258300
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Why do half of the cross-border M&As conducted by Chinese MNCs fail? : government affiliation and cross-border M&A completion
Zhang, Zhu; Xie, Xuanli; Qian, Ting - In: European journal of international management : EJIM 15 (2021) 1, pp. 79-111
Persistent link: https://www.econbiz.de/10012504355
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Corruption, democracy and the location decisions of emerging multinationals : evidence from China's cross-border mergers and acquisitions
Wang, Jiang; Shen, Xiaohua - In: Chinese management studies 18 (2024) 3, pp. 681-713
Persistent link: https://www.econbiz.de/10014551422
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FDI on the move : cross-border M&A and migrant networks
Chan, Jackie M. L.; Zheng, Huanhuan - In: Review of world economics 158 (2022) 3, pp. 947-985
Persistent link: https://www.econbiz.de/10014307189
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Two Pillar solution for taxing the digitalized economy : policy implications and guidance for the Global South
Ovonji-Odida, Irene; Grondona, Veronica; Chowdhary, … - 2022
The taxation of the digitalized economy is the single most important topic in international tax negotiations today. The … existing decentralized international tax system which is based on bilateral tax treaties, and which developing countries are … tax. The Pillar One solution, known as Amount A, will be codified into a Multilateral Convention (MLC) and is expected to …
Persistent link: https://www.econbiz.de/10013337674
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Impact of a minimum tax rate under the Pillar Two solution on small island developing states
Sharma, Kuldeep - 2022
The Research Paper commences with an overview of Pillar One and Pillar Two followed by detailed discussions on salient provisions of Pillar Two. Pillar Two is envisaged to have a widespread impact on Small Island Developing States (SIDS) which are a distinct group of 38 United Nations (UN)...
Persistent link: https://www.econbiz.de/10013393654