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The Role of Tax Law in Mergers and Acquisitions: A Chinese Perspective
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The Role of Tax Law in Mergers and Acquisitions is a unique book based on empirical studies providing a hands-on understanding of the context in which the tax law operates. The book examines in depth China’s income tax regime for mergers and acquisitions (M&A) and, based upon this examination, sets out reform proposals. Only the United States exceeds the economic value of China’s M&A market. However, considering China’s accelerated and rather chaotic economic transformation, the task of taxing M&A transactions consistently and judiciously has become difficult, leading to a patchwork of fragmented rules that are tough to comprehend for taxpayers as well as tax professionals and tax officials. This complex situation has effected this revolutionary book which explores in detail how income derived from M&A transactions is taxed in China.
Chunyang Zhang - Personal Name
02 ROL chu
9789403537412
02 ROL chu
Book
English
Kluwer law international
2022
Amsterdam
xv, 224p.; 25.5cm
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