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Destino empresarial: China. Cuestiones de carácter fiscal a tener en cuenta

Listed author(s):
  • Ana Lópaz Pérez
  • Vicente Coll Serrano

Multitud de PYMES se ven obligadas a establecerse en el extranjero porque ven disminuida su producción y por ende sus beneficios como consecuencia de los fenómenos de la globalización y la deslocalización.. China representa para nuestro país una importante amenaza debido a la baja mano de obra que asegura un producto competitivo en precio. Por otra parte, el gobierno chino concede multitud de ventajas fiscales a las empresas que deseen establecerse allí. El presente artículo se encarga de analizar dichas ventajas fiscales, tanto si la empresa es residente en China como si no ostenta esa condición. Asimismo analiza la situación a la que se enfrenta nuestro país debido a las inversiones que realiza China en nuestro territorio.

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Article provided by Grupo (Universidad de Málaga) in its journal Contribuciones a la Economía.

Volume (Year): (2006)
Issue (Month): 2006-09 (September)

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Handle: RePEc:erv:contri:y:2006:i:2006-09:dcf9392c20a0058bf4a06465fc4fc8fb
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