Victoria University

Cost Contribution Arrangements: China and International Best Practice

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Show simple item record Holmes, Kevin Holmes, Carin 2007-11-21T21:25:56Z 2007-11-21T21:25:56Z 2005 2005
dc.description.abstract This paper addresses the tax treatment in China of a cost contribution arrangement (CCA) in the light of the treatments in a selection of other countries, with the objective of ascertaining whether the law and practice in China conforms to international best practice. The paper arises out of concerns aired by a group of representatives, each from a multinational enterprise (MNE), which operates in China, about the prevailing Chinese law and State Administration of Taxation (SAT) practice with respect to CCAs. These concerns were raised at the International Research Seminar: Joint Research Project on Taxation held in Beijing by the Chinese International Taxation Research Institute and the International Bureau of Fiscal Documentation on 2930 June 2005. The paper is intended primarily to provide an overview of various country practices in relation to CCAs as a basis for further discussion about the state of the relevant law and practice in China. en_NZ
dc.language.iso en_NZ
dc.publisher Victoria University of Wellington en_NZ
dc.relation.ispartofseries No. 31 en_NZ
dc.relation.ispartofseries Working Paper en_NZ
dc.subject Taxation law en_NZ
dc.subject Multi-national organisations en_NZ
dc.subject Global corporates en_NZ
dc.subject Legal jurisdictions en_NZ
dc.title Cost Contribution Arrangements: China and International Best Practice en_NZ
dc.type Text en_NZ
vuwschema.contributor.unit Centre for Accounting, Governance and Taxation Research en_NZ
vuwschema.contributor.unit School of Accounting and Commercial Law en_NZ
vuwschema.subject.marsden 390118 Taxation Law en_NZ
vuwschema.type.vuw Working or Occasional Paper en_NZ

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