2017 US tax reform and its impact on US-China cross-border investment | Practical Law

2017 US tax reform and its impact on US-China cross-border investment | Practical Law

This article discusses some of the important changes in the 2017 US tax reform that are the most relevant to US-China cross-border investment. It summarises and compares the relevant provisions under the old and new tax laws for the domestic and international operations of US businesses. It also analyses the new rules in the context of inbound and outbound investment structures.

2017 US tax reform and its impact on US-China cross-border investment

Practical Law UK Articles w-013-3336 (Approx. 9 pages)

2017 US tax reform and its impact on US-China cross-border investment

by Thomas Y Man, Peking University School of Transnational Law, Ning Zhang and Ying Ding, Reid & Wise LLC and Practical Law China
Law stated as at 27 Feb 2018 • China
This article discusses some of the important changes in the 2017 US tax reform that are the most relevant to US-China cross-border investment. It summarises and compares the relevant provisions under the old and new tax laws for the domestic and international operations of US businesses. It also analyses the new rules in the context of inbound and outbound investment structures.