search query: @indexterm company taxation / total: 367
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| Author: | Li, Tao Pan, Jin |
| Title: | The probe on the international tax avoidance for the Chinese transnational companies (original in Chinese) |
| Journal: | Contemporary Finance and Economics (c)
1994 : 5, p.48-50 |
| Index terms: | TAXATION COMPANY TAXATION MULTINATIONAL COMPANIES CHINA |
| Language: | chi |
| Abstract: | The tax differences between different countries and regions make it possible for Chinese transnational companies to avoid tax. the effective measures for tax avoidance include making use of transfer pricing or apportionment, international tax haven and tax convention, and converting general income into capital gains. |
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