| Journal Call no. | HF5601.N43 |
|---|---|
| Author | Wong, Marina. |
| Article Title | Re-organising investments in China / Marina Wong. |
| Is Part Of | The Hong Kong accountant ; v.9, no.1, Jan/Feb 1998, p.76-77. |
| Abstract | On 28 April 1997 the State Administration of Taxation issued an important circular on the transfer of business by foreign investment enterprises, Circular (1997) 71 Provisional Regulations on Income Tax Treatment of Mergers, Splits, Equity Re-organisation and Asset Transfer by Foreign Investment Enterprises. |