TY  - THES
A1  - Ives, Jaqueline May
T1  - The relevance of tax havens for China
T1  - Die Relevanz von Steueroasen für China
N2  - This paper examines the relevance of tax havens for China by determining which tax havens are important for China and to what extent. Furthermore, the motives for Chinese tax haven activity are analysed and compared to the motives of Western companies that primarily use tax havens for the purpose of tax arbitrage. An analysis of two listed Chinese companies, a private and a state-owned entity (SOE), exemplifies how Chinese businesses incorporate tax havens into their business structure and discusses differences between the motives of private and state-owned companies. The magnitude of tax havens found in the business structures emphasise the importance of tax havens for Chinese companies, irrespective of whether the company is an SOE or private, or conducts its business in China or internationally. While the reasons why the state-influenced company incorporated tax havens into their structure seemed to be related to legitimate business motives, the motives behind the structure of the private company seemed questionable. The assessment furthermore confirms that China’s weak institutional framework and restricting business environment is a major push factor and gives companies plenty of incentive to go offshore.
N2  - Die Relevanz von Steueroasen für China
KW  - Steueroase
KW  - China
KW  - Steuern
KW  - tax havens
KW  - tax arbitrage
KW  - China
KW  - tax haven
KW  - tax arbitrage
KW  - offshore
KW  - Steueroase
KW  - Steuerhinterziehung
Y1  - 2016
U6  - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:bvb:20-opus-145794
ER  -