The relevance of tax havens for China

Die Relevanz von Steueroasen für China

Please always quote using this URN: urn:nbn:de:bvb:20-opus-145794
  • 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 privateThis 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.show moreshow less
  • Die Relevanz von Steueroasen für China

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Metadaten
Author: Jaqueline May Ives
URN:urn:nbn:de:bvb:20-opus-145794
Document Type:Master Thesis
Granting Institution:Universität Würzburg, Philosophische Fakultät (Histor., philolog., Kultur- und geograph. Wissensch.)
Faculties:Philosophische Fakultät (Histor., philolog., Kultur- und geograph. Wissensch.) / Institut für Kulturwissenschaften Ost- und Südasiens
Referee:Prof. Dr. Doris Fischer
Language:English
Year of Completion:2016
Dewey Decimal Classification:3 Sozialwissenschaften / 33 Wirtschaft
GND Keyword:Steueroase; China; Steuern; tax havens; tax arbitrage
Tag:Steueroase
China; Steuerhinterziehung; offshore; tax arbitrage; tax haven
Release Date:2017/03/21
Licence (German):License LogoCC BY-NC-ND: Creative-Commons-Lizenz: Namensnennung, Nicht kommerziell, Keine Bearbeitung