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- Title
Chinese New Rules for Asset Loss Deductions: Implications for Financial Derivatives.
- Authors
Yang Yang
- Abstract
The article focuses on the updates on tax rule on losses from financial-derivative trading in China. It addresses the requirements of combined forms and condition for loss deductions. It argues that the legal system of the country for derivatives trading is unformed. Moreover, the tax regime for trading losses is from the general asset-loss rules without specific rules to regulate taxation of derivatives trading.
- Subjects
CHINA; TAXATION of derivative securities; INCOME tax deductions for losses; TAXATION; SECURITIES trading laws
- Publication
Journal of Taxation of Financial Products, 2012, Vol 10, Issue 2, p13
- ISSN
1529-9287
- Publication type
Article