Inward investors have expressed concern about proposals that China will levy a 10% capital gains tax on profits earned by foreign investors, with no opportunity to deduct for losses. While some tax advisers welcomed the clarity, some funds may struggle to pay the higher-than-expected tax bills on gains earned over five years between 2009 and 2014
While Taiwan is open to various structures of listed company acquisitions, it applies a more rigid legal regime to backdoor listings. Shareholders can protect themselves by complying with these rules