Impacts of International Anti-Tax Avoidance System on Taiwanese Businessmen in China and Hong Kong

  • 張 家寧

Student thesis: Doctoral Thesis


Over the past few years the issue about anti-tax avoidance has been highly concerned in the whole world The Standard for Automatic Exchange of Financial Account Information (the Common Reporting Standard or CRS) was introduced by the Organization for Economic Cooperation and Development (OECD) in 2014 which provided the signatory countries a standard to combat tax evasion This thesis focuses on the measures and actions that China and Hong Kong would take in order to be more in line with the international anti-avoidance system after they agreed to implement CRS The actions included the differences and progress in improving the tax laws and systems of the two places and improving tax recovery methods Therefore whether these changes in taxation have a major impact on Taiwanese businessmen who invested or established factories in both places Through the case analysis of China and Hong Kong the thesis found that after the Taiwanese enterprises faced CRS in both places the investment habits and tax planning methods in the two places have been affected including a complete change of the tax payment habit In addition in order to reduce the risk that they must bear after tax avoidance there is indeed a phenomenon of reducing the use of tax havens Even as China and Hong Kong become more and more strict in relevant laws and administrative measures Taiwanese enterprises have gradually made their location transfer and tax planning as the governance level of enterprises
Date of Award2020
Original languageEnglish
SupervisorChih-Chieh Chou (Supervisor)

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