Article Title
The Joint Ventures Law of the People's Republic of China in a Legislated and Negotiated Tax Climate
Abstract
This Note examines the JVL as a new law in a society historically hesitant to structure its business dealings with a legal framework or to allow outsiders access to domestic investment. In the context of the Chinese policy to expand international commercial agreements and technical capabilities, this Note further focuses on the impact of The Income Tax Law of the People's Republic of China Concerning Joint Ventures With Chinese and Foreign lnvestment (JVTL) and The Detailed Rules and Regulations For the Implementation of the Income Tax Law of the People's Republic of China Concerning Joint Ventures With Chinese and Foreign Investment21 (JVTR) on a culture which has preferred negotiations of laws and rules between business partners and which has permitted such flexibility to spill over into these new laws.
ISSN
0093-0709
Recommended Citation
Decker, Petersen N.
(1980)
"The Joint Ventures Law of the People's Republic of China in a Legislated and Negotiated Tax Climate,"
Syracuse Journal of International Law and Commerce: Vol. 8:
No.
1, Article 6.
Available at:
https://surface.syr.edu/jilc/vol8/iss1/6