Taxation of Dividends, Interest, Royalties and Technical Service Fees

Journal
Bian, J.
China (People's Rep.)
Asia-Pacific Tax Bulletin 2013 (Volume 19), No. 4
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The author provides a detailed description of the taxation of dividends, interest, royalties and technical service fees in China. The article also looks at the tax treaty issues and recent measures introduced by the tax authorities to counter tax avoidance.