haku: @journal_id 841 / yhteensä: 35
viite: 25 / 35
Tekijä: | Li, Buo Wang, Baojian |
Otsikko: | Consideration on taxation results of business operating ways of transnational companies (original in Chinese) |
Lehti: | Group Economics Research (c)
1994 : 2, p.20-21 |
Asiasana: | MULTINATIONAL COMPANIES FOREIGN INVESTMENT TAXATION COMPANY TAXATION |
Kieli: | chi |
Tiivistelmä: | In starting overseas investment and business, a transnational company is first of all faced with the problem of whether establishing a branch agency or a sub-company. To setting up a branch agency can exempt the company from paying registered capital tax, stamp tax as well as beforehand deduction tax from interests and dividends. There are also many unfavorable conditions. The advantages and disadvantages in tax burden reverse between sub-companies and branch agencies. The most advantageous business way should be chosen. |
SCIMA