| Journal Call no. | HJ2240.T39 |
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| Author | Ribeiro, George. |
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| Article Title | Taxation and finance issues on representative offices in the PRC / George Ribeiro and Wang Xinhua. |
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| Is Part Of | The tax journal ; v.1, no.8, 1997, p.10-13, illus. |
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| Abstract | Representative offices (ROs), like all other foreign entities in the People's Republic of China (PRC), are treated as foreign enterprises (FEs). Therefore, the taxation of ROs comes under the ambit of the Law of Income Tax for Foreign Investment Enterprises and Foreign Enterprises and the implementing rules thereto (the FEIT laws). The article discusses taxation and finance issues on ROs in the PRC. |
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