International Tax Risks and Chinese Enterprises

  • Jian LiEmail author
  • Alan Paisey


Over the past decade, China has seen a rapid growth of outward-bound direct investment and has now become the world’s fifth largest investor. Shuanghui International, a privately owned meat processing company headquartered in Luohe, Henan, China, made a successful acquisition of the world’s largest pork producer, Smithfield Foods Inc., at a price of USD 4.7 billion, attracting worldwide attention. In Britain, Chinese interest has been in water, trains, cars, and electricity enterprises.


  1. Administrative Measures for Income Tax on Chinese-Controlled Resident Enterprises Incorporated Overseas. Announcement (2011) No. 45.Google Scholar
  2. Article 45 Chinese New Enterprise Income Tax Law.Google Scholar
  3. Guidelines on Tax Risk Management of Large Enterprises. Guo Shui Fa (2009) No. 90.Google Scholar
  4. Notice of the State Administration of Taxation on Issues About the Determination of Chinese-Controlled Enterprises Registered Abroad as Resident Enterprises on the Basis of their Body of Actual Management. Guo Shui Fa (2009) No. 82.Google Scholar
  5. Notice of the State Administration of Taxation on Strengthening the Administration of Enterprise Income Tax on Non-Resident Enterprises’Equity Transfer Income. Guo Shui Fa (2009) No. 698.Google Scholar

Copyright information

© The Author(s) 2019

Authors and Affiliations

  1. 1.Kunda Tax Consulting (Shanghai) LimitedShanghaiChina
  2. 2.ChristchurchNew Zealand

Personalised recommendations