Course Description
This course introduces the unique taxation system in China. Topics will include the various types of direct and indirect taxes in China, tax reforms, holding structure and tax treaty benefits, transfer pricing and tax adjustment issues, rules for non-resident enterprises, business restructuring and investments in China. The focus will be on how businesses are being affected by the rules, the recent developments and trends, and planning ideas. After the course, students should be able to grasp basic tax planning ideas for investing in China, funding the businesses, IPO, how to restructure to improve tax efficiency, M&A, transfer pricing, and anti-tax avoidance.
Intended Learning Outcomes
CILO-1: Students can apply the China tax knowledge in business from management perspectives and should also have the big picture and global view on tax, tax related issues and global trend on taxation.