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We Are The (National) Champions: Understanding The Mechanisms Of State Capitalism In China, Li-Wen Lin, Curtis J. Milhaupt
We Are The (National) Champions: Understanding The Mechanisms Of State Capitalism In China, Li-Wen Lin, Curtis J. Milhaupt
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While China appears to present a new variety of capitalism, frequently labeled "state capitalism," the features of this system - particularly the organizational structure surrounding China’s most important state-owned enterprises (the national champions) - remains a black box. Corporate governance scholarship on China has focused on listed firms, but listed SOEs in China are nested in vertically integrated corporate groups, and the groups are strategically linked to other business groups, as well as to the Communist Party and to governmental organs. While the parent company of the listed firms has a governmental controlling shareholder in the form of an agency …
Two Paths For Developing Anti-Avoidance Rules, Wei Cui
Two Paths For Developing Anti-Avoidance Rules, Wei Cui
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The author discusses the administration of anti-avoidance rules in China, and puts forth the argument that anti-avoidance rules are being applied in China not only in the absence of the rule of law, but also parallel to the rule of law. He suggests that Chinese taxpayers and tax administrators collectively have the choice of pursuing discussions about the boundary between legitimate and illegitimate tax planning along two paths the rule of law figures as an important norm, while in the other it t, and he discusses how each works in China.
China: A New (Furtive) Approach To Taxing International Transportation Income, Wei Cui
China: A New (Furtive) Approach To Taxing International Transportation Income, Wei Cui
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Donghwa Industrial Corporation v. Weihai Huancui State Tax Bureau: China's New (Furtive) Approach to Taxing International Transportation Income