id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
taxlaw-2793	Cui, Wei	“Establishment”: A Core Concept in Chinese Inbound Income Taxation	2010	45	.pdf	application/pdf	20475	873	48	But it would be a mistake to think that these inducements constituted the tax policy embodiment of a general favorable economic policy toward foreign investment, forgetting the careful selection that foreign investments have to go through. Until quite recently,74 in the absence of explicit guidance, QFIIs (and their customers on behalf of whom QFIIs invested and traded in China) did not have to pay Chinese income tax on many types of investment income without knowing whether there was any legal basis for this de facto exemption or how long it would last.75 We will see further below that other forms of FPI in China, for example, real estate investments,76 have generated their share of long-standing questions about appropriate tax treatments.	cache/taxlaw-2793.pdf	txt/taxlaw-2793.txt