Jing ZhuErtragsteuerneutralität der Umstrukturierungsbesteuerung bei Kapitalgesellschaften in China
Steuerrecht in Forschung und Praxis, volume 164
Hamburg 2020, 242 pages
ISBN 978-3-339-12024-3 (print)
ISBN 978-3-339-12025-0 (eBook)
About this book deutschenglish
The intensive cross-border ties between Germany and China can hardly be overlooked in the past few decades. The number of Chinese takeovers in Germany rose from 35 to 39 in 2019, with a total transaction volume of 4.6 billion US dollars. However, the available primary and secondary resources on Chinese M&A tax only provide a rough overview. In light of the above, this book provides a comprehensive and practice-oriented review on current Chinese M&A tax. In addition, the German M&A tax is chosen as a reference and derived from the comparison of the two tax regimes, proposals for a further development, especially of the Chinese M&A tax, are delivered.