Collecting Unpaid Tax Offshore: Caribbean Tax Havens and Foreign Direct Investment in China

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14 citations0/0 files storedBulletin for international taxation

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Taxation and Legal Issues Taxation and Compliance Studies Corporate Taxation and Avoidance

Abstract

This article discusses the increasingly strict tax measures adopted by China to counter the widespread use of the British Virgin Islands and the Cayman Islands to avoid tax in relation to offshore business since 2008 and recent developments in 2014.

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2008Will the renminbi become a world currency?2010Byways and Highways of Direct Investment: China and the Offshore World 2014Designing a General Anti-Abuse Rule: Striking a Balance 2013TAX-HAVEN INCORPORATION FOR U.S.-HEADQUARTERED FIRMS: NO EXODUS YET

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