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Vol 22 No 3 March/April 2017

Book of the Month

Cover of Company Directors: Duties, Liabilities and Remedies

Company Directors: Duties, Liabilities and Remedies

Edited by: Simon Mortimore
Price: £225.00

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This book is now Out of Print.
A new edition was published, see:
China Tax Guide 3rd ed isbn 9780195906103

China Tax Guide 2nd ed

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ISBN13: 9780195857245
ISBN: 0195857240
New Edition ISBN: 0195906101
Published: March 1996
Publisher: Oxford University Press
Format: Hardback
Price: Out of print

In 1991, the People's Republic of China substantially revamped its tax regime applicable to foreign companies and foreign investment enterprises. This new edition of the China Tax Guide has been fully updated to take account of the changes. It once again offers a concise, yet comprehensive, introductory guide to China's increasingly complex tax system as it affects foreign businesses and individuals. The book explains the new Unified Tax structure for equity joint ventures, co-operative joint ventures, wholly foreign-owned enterprises, and foreign companies operating in China. Other major areas covered include: Taxation in special investment areas, including the Pudong New Area, the Special Economic Zones, and the High-tech Zones; Individual Income Tax; Customs duties and related taxes; Stamp Tax; Consolidated Tax and related taxes. The book's English translations of key tax laws, samples of taxation forms, and comparative chart of China's bilateral tax treaties will be especially valuable to professionals and business people.

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