中国法律博客
ChinaLegalBlog.com
Further developments in China's thin capitalisation rules
媒体来源: 中国法律博客

With the commencement of the Enterprise Income Tax Law in 2008, China introduced thin capitalisation rules into its tax regime for the first time. For a fairly detailed examination of the rules up until December 2009 you can review an article I wrote on the rules here. The most important regulation in this area is […]