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|Other Titles: ||The research of tax norms for foreign enterprise' mergers and acquisitions in China|
|Authors: ||黃郁芳;Huang, Yu-fung|
|Keywords: ||租稅規劃;併購;外資企業;tax planning;Mergers and Acquisitions;Foreign Enterprise|
|Issue Date: ||2010-01-11 01:42:40 (UTC+8)|
Transnational M & A has become most important ways that one of the FDI in 2006, China became the largest in Asia to attract FDI , amounting to 69.468 billion U.S. dollars, so China is becoming to attract foreign capital into the acquisition of the target country; in 2006 foreign M & A business in China, amounting to 53, and in 2007 the establishment of foreign M & A accounting for the total number of foreign enterprises and the actual use of foreign capital share of 3.34% and 2.78% respectively, although the proportion of small, but China is gradually opening to the outside world, its foreign enterprises in China the proportion of mergers and acquisitions will also be a year every year.
The purpose of this study as a result of China''s foreign M & A rules and regulations involved in complicated, and continued reform of the laws and regulations, the aggregate for the acquisition of foreign enterprises to enter China''s laws and regulations, and M & A norms arising from the combination of the tax as a study. On the other hand, Transnational M & A have a huge amount of tax , which may lead to M & A to become one of the success factors, it should be carried out ex ante investment / M & A and international tax planning structure.
In this paper, explore the foreign enterprises to enter China in the M &A, as the countries of the different norms of tax can be obtained via a third place under the offshore companies, such as duty-free paradise, with China or the bilateral tax agreements with the China''s signing of CEPA, Hong Kong can enjoy various tax concessions; or set up subsidiaries in China, and Taiwan enterprises to analyze for example, found outside the company through a third place or establishment in China subsidiaries, without a certain tax advantages, still according to the analysis of foreign enterprises for tax planning.
|Appears in Collections:||[國際企業學系暨研究所] 學位論文|
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