People’s Republic of China Tax Profile Produced in conjunction with the KPMG Asia Pacific Tax Centre Updated: November 2012 Contents 1 Corporate Income Tax 1 2 Income Tax Treaties for the Avoidance of Double Taxation 6 3 Indirect Tax (e.g.‚ VAT/GST) 8 4 Personal taxation 9 5 Other Taxes 10 6 Free Trade Agreements 12 7 Tax Authorities 13 © 2013 KPMG International Cooperative (“KPMG International”)‚ a Swiss entity. Member firms
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The Center for Hospitality Research AT CORNELL UNIVERSITY Starbucks Entry into China Starbucks Coffee International‚ a subsidiary of Starbucks Coffee Company has recently celebrated its first step into Southern China opening a new store in the country‚ the first one in Shenzhen. The store is owned by Coffee Concepts‚ a joint venture between Starbucks and Hong Kong’s Maxim group‚ who together have already opened 32 Starbucks stores in Hong Kong between 2000 and 2002.1 At the opening Pedro Man
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Timber Organization International Trade Centre U N C TA D / W T O International Wooden Furniture Markets A review Geneva 2004 ii ABSTRACT FOR TRADE INFORMATION SERVICES 2005 SITC-821 INT INTERNATIONAL TRADE CENTRE UNCTAD/WTO (ITC) INTERNATIONAL TROPICAL TIMBER ORGANIZATION (ITTO) International wooden furniture markets: A review Geneva: ITC/ITTO‚ 2005. xxxii‚ 233 p. Review of wooden furniture markets in United States‚ Canada‚ China‚ Japan‚ Egypt‚ and selected countries in the European Union: France‚ Germany
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IKEA in China For IKEA the step into the Chinese market was a big step‚ maybe as big at the first step abroad to Switzerland and the first store on foreign soil (Spreitenbach) in 1973 (Torekull‚ 1999). It meant entering China and its gigantic – at least potentially – consumer market. IKEA targets different group of people in China than in countries later in the IKEA ‘life cycle’ (i.e.‚ life cycle based on how long IKEA has been on a market). The main target group is female customers – 65 %
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China-U.S. Trade Issues Wayne M. Morrison Specialist in Asian Trade and Finance July 29‚ 2010 Congressional Research Service 7-5700 www.crs.gov RL33536 CRS Report for Congress Prepared for Members and Committees of Congress China-U.S. Trade Issues Summary U.S.-China economic ties have expanded substantially over the past three decades. Total U.S.China trade rose from $5 billion in 1980 to $409 billion in 2008. Although commercial ties were sharply affected by the global economic crisis
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Principle of economies- Bus 240 INDIA Vs CHINA India and China are the two giant economies and they are the major players in the world economy. Both the economies are growing tremendously at a skyrocketing pace and these economies have their own specialty. We cannot just judge which economy is better by just comparing one or two factors because they have their own style of working and uniqueness . Here we will discuss about some of the
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The economic development of China By Jazz Exel‚ David van der Vlugt‚ Thomas Koop and Winsen Duker – 1TMA3‚ 2012/2013. When did the economic development started in China? Fifty years ago‚ China finally introduces ‘The New China in the Orient’. After years of warlords and domestic warfare‚ finally peace returned to the country. People were positive about the future. Fifty years later‚ the results are huge. By 1998‚ the GNP (Gross National Product) grew by over 29-fold‚ which is an average of 7
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Introduction I. "America is practically owned by China‚" said Tom Winnifrith. II. America is not doing their duty as a country importing all of these Chinese made goods that America could make just as easily. III. I believe we have a problem with China increasing not only its exports‚ but also its population‚ economy‚ pollution‚ and military size. IV. Today‚ I want to talk about what should be done to keep China from taking over not only America‚ but the rest of the world as well
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The NBA’s Expansion into China A Look at the Marketing Efforts of the NBA in China The first game played in the NBA was on November 1‚ 1946 in Toronto‚ Canada. The game was played between the Toronto Huskies and the New York Knickerbockers. The final score was 68-66‚ and there were 10‚000 people on hand. At that time‚ the NBA was named the Basketball Association of America‚ and was made up of eleven teams. The first 11 teams were from New York‚ Chicago‚ Cleveland‚ Detroit
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3 Case Studies: Corporate Universities in China Corporate University in China Written by Dr. Clare Sham July 2007 The concept of corporate university (CU) in China is a recent phenomenon although it existed more than eight decades in the western world. Literature reviews indicate that CU is an independent professional-managed entity proactively providing learning intervention in the workplace. With the ownership of the corporation‚ CU embedded culture and optimized learning through
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