Chunyang Zhang's Books

The Role of Tax Law in Mergers and Acquisitions

A Chinese Perspective

By: Chunyang Zhang

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The Role of Tax Law in Mergers and Acquisitions

A Chinese Perspective

By: Chunyang Zhang

Series on International Taxation, Volume 82 The economic value of China’s mergers and acquisitions (M&A) market is exceeded only by that of the United States. However, China’s rapid and somewhat chaotic economic transformation has made the task of taxing M&A transactions in a consistent and prudent manner difficult, leading to a patchwork of fragmented rules that are hard to grasp not only for taxpayers but even for tax professionals and tax officials. Responding to this complex situation, this groundbreaking book explores in detail how income derived from M&A transactions is taxed in China. Using empirical studies in order to provide a first-hand understanding of the context in which the tax law operates, the book critically examines China’s income tax regime for M&A and, based upon this examination, sets out reform proposals. In six informative chapters of great practical relevance, the author thoroughly describes and explains the intersection of such aspects as the following: M&A transactions in the eyes of tax law; disparities between ordinary and special tax treatment; eligibility for special tax treatment; applying taxation principles such as neutrality and equity; continuity of interest doctrine; stock acquisition versus asset acquisition; and adjustment to tax basis. In addition to its empirical research, the analysis makes use of an examination of the rules and theories on taxing M&A in other jurisdictions such as Australia and the United States as part of its proposed blueprint for improving China’s M&A taxation. Drawing on commonly recognized taxation principles, this book definitively sets up the normative criteria for evaluating the income taxation of M&A and reveals the fundamental problems encountered by China’s current regime. Its comprehensive analysis of the Chinese income tax rules for M&A and detailed disclosure of how they are both divergent from and convergent with that of some other major economies will prove of immeasurable value to in-house counsel for multinational corporations, business enterprises with interests in China, taxation consultants, taxation academics, and taxation authorities worldwide.

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Page Count

207

Publisher

Kluwer Law International B.V.

Published Date

ISBN 10

9403537620

ISBN 13

9789403537627

Urban Infrastructure and Economic Development in China

By: Chunyang Pan

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Urban Infrastructure and Economic Development in China

By: Chunyang Pan

This book provides an overview of the history, basic concepts, and provision models of infrastructure, significant theories on infrastructure economics, practices at home and abroad that reflect the economic development effects of infrastructure, and four infrastructure economic growth models. Great attention is placed on the domestic front. This book describes and discusses in detail the historical background, development trends, achievements, and challenges of China’s infrastructure from 1949 to 2019, under the classic “supply and demand” analysis framework. From the four perspectives of market integration, open development, people’s livelihood, and endogenous growth, this book carries out an empirical study on how to quantify and make causal inferences about the economic development effects of infrastructure. Based on the conclusion that national governance is of important help to infrastructure provision, this book interprets China’s governance system and its impact on infrastructure provision from the angle of decentralization and offers suggestions on policy optimizing.

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Page Count

174

Publisher

Springer Nature

Published Date

ISBN 10

9819966299

ISBN 13

9789819966295

Data-Driven Prediction for Industrial Processes and Their Applications

By: Jun Zhao,Wei Wang,Chunyang Sheng

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Data-Driven Prediction for Industrial Processes and Their Applications

By: Jun Zhao,Wei Wang,Chunyang Sheng

This book presents modeling methods and algorithms for data-driven prediction and forecasting of practical industrial process by employing machine learning and statistics methodologies. Related case studies, especially on energy systems in the steel industry are also addressed and analyzed. The case studies in this volume are entirely rooted in both classical data-driven prediction problems and industrial practice requirements. Detailed figures and tables demonstrate the effectiveness and generalization of the methods addressed, and the classifications of the addressed prediction problems come from practical industrial demands, rather than from academic categories. As such, readers will learn the corresponding approaches for resolving their industrial technical problems. Although the contents of this book and its case studies come from the steel industry, these techniques can be also used for other process industries. This book appeals to students, researchers, and professionals within the machine learning and data analysis and mining communities.

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Page Count

453

Publisher

Springer

Published Date

ISBN 10

3319940511

ISBN 13

9783319940519

The Role of Tax Law in Mergers and Acquisitions

A Chinese Perspective

By: Chunyang Zhang

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The Role of Tax Law in Mergers and Acquisitions

A Chinese Perspective

By: Chunyang Zhang

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Solve jigsaw puzzle

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Page Count

207

Publisher

Kluwer Law International B.V.

Published Date

ISBN 10

9403537620

ISBN 13

9789403537627

Urban Infrastructure and Economic Development in China

By: Chunyang Pan

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Urban Infrastructure and Economic Development in China

By: Chunyang Pan

Average ratings

N/A

Write a review

Solve jigsaw puzzle

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Page Count

174

Publisher

Springer Nature

Published Date

ISBN 10

9819966299

ISBN 13

9789819966295

Book's by Chunyang Zhang

The Role of Tax Law in Mergers and Acquisitions

The Role of Tax Law in Mergers and Acquisitions

Urban Infrastructure and Economic Development in China

Urban Infrastructure and Economic Development in China

Data-Driven Prediction for Industrial Processes and Their Applications

Data-Driven Prediction for Industrial Processes and Their Applications

The Role of Tax Law in Mergers and Acquisitions

The Role of Tax Law in Mergers and Acquisitions

Urban Infrastructure and Economic Development in China

Urban Infrastructure and Economic Development in China

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