Study On Maldives Tax Law Risk and Its Enlightenment to Chinese Investment Enterprises

DOI

10.2991/mmetss-18.2018.99How to use a DOI?

Keywords

Tax law, Investment risk, Maldives

Abstract

Taxation,a basic function of the state's public finance for the property of residents and non-residents,is the most important form of fiscal revenue in the country. With the globalization of capital flows, Chinese enterprises investing in the Maldives becomes a trend. While the legal environment of the two countries is quite different. Therefore, Chinese enterprises should comprehensively analyze the taxation legal systems of China and Maldives and formulate a complete risk prevention mechanism. Meanwhile, it must pay attention to the risks caused by tax violations to promote mutually beneficial cooperation in the investment field between the two countries. This paper analyzes tax laws,tax classifications and discusses the tax law risks of investment in Maldives, and puts forward the countermeasures against risks for Chinese enterprises.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Chunyan Du
PY  - 2018/11
DA  - 2018/11
TI  - Study On Maldives Tax Law Risk and Its Enlightenment to Chinese Investment Enterprises
BT  - Proceedings of the 2018 3rd International Conference on Modern Management, Education Technology, and Social Science (MMETSS 2018)
PB  - Atlantis Press
SP  - 469
EP  - 472
SN  - 2352-5398
UR  - https://doi.org/10.2991/mmetss-18.2018.99
DO  - 10.2991/mmetss-18.2018.99
ID  - Du2018/11
ER  -