房地产合资企业-税务问题

Charles Beer
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引用次数: 0

摘要

摘要本文探讨了中外合资房地产企业在进行开发或投资时需要考虑的主要税务问题。该文件首先提出了在确定合适的结构之前必须向合资企业的所有各方提出的初步问题。然后,它简要地考虑了一些关键的税收问题,出现在合资企业之前,看看主要的合资企业的工具。最后,通过一个简短的案例研究来考虑在实践中如何考虑和解决这些问题。版权所有©2001 Henry Stewart Publications
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Property joint ventures – the tax issues

Abstract This paper examines the main tax issues which need to be considered when setting up a property joint venture, whether for development or investment purposes. The paper starts with the initial questions that must be asked of all parties to the joint venture before a suitable structure can be identified. It then briefly considers some of the key tax issues that arise in joint ventures before looking at the main joint venture vehicles available. Finally, a short case study is used to consider how some of these issues may be considered and resolved in practice. Copyright © 2001 Henry Stewart Publications

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