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Full-Text Articles in Law
State Tax Reform For The Eighties: The New York Tax Study Commission, Richard Pomp
State Tax Reform For The Eighties: The New York Tax Study Commission, Richard Pomp
Faculty Articles and Papers
No abstract provided.
Tax Aspects Of Doing Business With The People’S Republic Of China, Richard Pomp, Timothy A. Gelatt
Tax Aspects Of Doing Business With The People’S Republic Of China, Richard Pomp, Timothy A. Gelatt
Faculty Articles and Papers
Before 1979, the People’s Republic of China did not have a logical system of taxing foreign business. That summer, a few selected American tax professors met with Chinese tax officials to explain the complexities of source rules, foreign tax credits, and tax treaties. That gave Chinese officials a detailed knowledge of intricate tax issues, and they have used this knowledge to develop China’s new tax system. Since 1979, China’s tax structure has conformed to generally accepted international structures with the adoption of three important taxes affecting foreign business activity. At first, China’s statutes and regulations did not clearly explain the …
Tax Aspects Of Doing Business With The People’S Republic Of China, Richard Pomp, Timothy A. Gelatt
Tax Aspects Of Doing Business With The People’S Republic Of China, Richard Pomp, Timothy A. Gelatt
Faculty Articles and Papers
Before 1979, the People’s Republic of China did not have a logical system of taxing foreign business. That summer, a few selected American tax professors met with Chinese tax officials to explain the complexities of source rules, foreign tax credits, and tax treaties. That gave Chinese officials a detailed knowledge of intricate tax issues, and they have used this knowledge to develop China’s new tax system. Since 1979, China’s tax structure has conformed to generally accepted international structures with the adoption of three important taxes affecting foreign business activity. At first, China’s statutes and regulations did not clearly explain the …