Gateways to Globalisation
Asia’s International Trading and Finance Centres
Edited by François Gipouloux
Chapter 5: China’s Tax System on Foreign Enterprises and its Impact on Multinational Firms’ Localization Strategies
Hu Ying
Extract
5. China’s tax system on foreign enterprises and its impact on multinational firms’ localization strategies Hu Ying INTRODUCTION Over the last 30 years, characterized by opening-up and reform, the fiscal privileges granted to foreign enterprises, ...
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