The evolving environment for intellectual property tax management in China

Abstract

This chapter provides an overview of existing Chinese tax law provisions having an impact on the conduct of R&D and the use of IP in China, including the licensing of IP by foreign multinational enterprises to their Chinese operating subsidiaries. The tax challenges for companies, and consequent issues for the attention of policymakers, are organized according to a three-part framework for evaluating IP tax management. Policy recommendations are then set out, highlighting the likely future trends in Chinese and international tax policy.