The Chinese government has liberalized the foreign investment environment considerably in order to encourage inward investment, primarily through joint ventures. Reviews the changes in the regulatory environment and presents new data from UK partners engaged in Chinese joint ventures. The...

Purpose – The purpose of this paper is to investigate the determinants of IJV performance expectations for a sample of international joint ventures with parent firms from Europe, North America and Australia. A conceptual framework is proposed which identifies the determinants of IJV...

1. Introduction to taxation -- 2. Taxation history -- 3. Philosophy and principles of taxation -- 4. The classification of taxes -- 5. Tax policy, administration and compliance -- 6. The importance of organisational form -- 7. Direct taxes -- 8. Indirect taxes -- 9. Relief from taxes -- 10. Tax...