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QLLM356 Chinese Taxation (Sem 2)

Module description

The module examines the Chinese tax system in depth, including its political, economic and social contexts, the direct taxation of individuals and enterprises, China's international tax regime and tax treaty network, Chinese domestic and international tax policy and indirect taxation. It pays particular attention to the ramifications for foreign businesses, investors and other actors.

No knowledge of Chinese is required to take the module, but students will be expected to become familiar with the relevant Chinese business and legal terms.

Prerequisites

None

Applicable Groupings

Mode of Assessment

2.15 hour written examination

Credits

22.5 Credits

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