| Journal Call no. | HD38.2.E93 |
|---|
| Author | VanderWolk, Jefferson. |
|---|
| Article Title | Double taxation : a Chinese puzzle / Jefferson VanderWolk and Joseph Lee. |
|---|
| Is Part Of | The executive ; v.17, no.4, Apr 1996, p.66-67, llus. |
|---|
| Abstract | Hongkong is by far the largest direct investor in China. Many Hongkong businesses establish manufacturing and sales operations in China. Due to the differences between the tax systems in Hongkong and China and in the absence of a tax agreement, it is possible for cross-border business to suffer double taxation if the business is conducted without careful consideration of the tax implications in the two jurisdictions. The article gives some situations in which double taxation may occur. |
|---|
