Taxation of representative offices

Journal
Chan, K.K.
China (People's Rep.)
Asia-Pacific Tax Bulletin 2004 (Volume 10), No. 8
FormatPDF
EUR
40
| USD
45
(VAT excl.)

Representative offices are often used by investors to establish a presence in a country that they are considering investing in. The popularity of China as an investment destination means that such offices are often used and this article sets out the tax consequences associated with such offices in China.