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dc.contributor.authorHou, Xiaoyang
dc.date.accessioned2014-03-03T23:22:12Z
dc.date.available2014-03-03T23:22:12Z
dc.date.issued2005-08
dc.identifier.otherhou_xiaoyang_200508_llm
dc.identifier.urihttp://purl.galileo.usg.edu/uga_etd/hou_xiaoyang_200508_llm
dc.identifier.urihttp://hdl.handle.net/10724/22684
dc.description.abstractIn this thesis, I analyze the underlying causation of changes to China s income tax preferences for foreign investors. This thesis is divided into five parts. Part II discusses the permissible investment forms for foreign investment in China. Part III provides an overview of the current status of income tax in China applicable to foreign investors. Part IV introduces the tax bilateral treaties that China has entered into. Part V analyzes the causes of China s international income tax preferences, from the perspectives of politics, economics, and international investment competition. Part VI analyzes the implications of China s income tax preferences on the amount and type foreign investment, particularly the impacts of the unequal tax treatments towards the foreign investors and domestic investors, and the tax revenues losses on both China and those capital-exporting countries. Part VII predicts potential changes in China s income tax preferences for foreign investors.
dc.languageeng
dc.publisheruga
dc.rightspublic
dc.subjectIncome Tax Preferences
dc.subjectEquity Joint Ventures
dc.subjectContractual Joint Ventures
dc.subjectForeign Investment Enterprises
dc.subjectForeign Enterprises
dc.subjectTax Treaties
dc.subjectTax Rates
dc.subjectExemptions
dc.subjectReductions
dc.subjectPermanent Establishments
dc.titleIncome tax preferences to foreign investments in China since the late 1970s
dc.typeThesis
dc.description.degreeLLM
dc.description.departmentLaw
dc.description.majorLaw
dc.description.advisorWalter Hellerstein
dc.description.committeeWalter Hellerstein
dc.description.committeeGabreil Wilner


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