Collecting Unpaid Tax Offshore: Caribbean Tax Havens and Foreign Direct Investment in China

Journal
Qiu, D.
British Virgin Islands; Cayman Islands; China (People's Rep.); Hong Kong
Bulletin for International Taxation 2014 (Volume 68), No. 12
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article discusses the increasingly strict tax measures adopted by China to counter the widespread use of the British Virgin Islands and the Cayman Islands to avoid tax in relation to offshore business since 2008 and recent developments in 2014.