China

James Yi Min Zhao () and Claire Fan Yi Liu ()
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James Yi Min Zhao: Shanghai Deloitte Tax Ltd.
Claire Fan Yi Liu: Shanghai Deloitte Tax Ltd.

A chapter in Intangibles in the World of Transfer Pricing, 2021, pp 441-450 from Springer

Abstract: Abstract The Chinese Enterprise Income Tax Law (“EIT Law”) and its Implementation Regulations specify the general tax treatment of intangibles from the tax perspectives of the People’s Republic of China (“PRC”), including descriptions of intangibles, methods to be adopted in computing the taxation basis, and amortized expenses calculations, etc.

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-319-73332-6_27

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DOI: 10.1007/978-3-319-73332-6_27

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