Showing papers in "Berkeley Journal of International Law in 1987"

The Legal Structure of Economic and Technological Development Zones in the People's Republic of China

Abstract: An Economic and Technological Development Zone' [hereinafter ETDZ] is a special administrative and economic region in the People's Republic of China [hereinafter PRC or China] which provides preferential treatment to attract foreign investors. The mandate to establish the ETDZs came in 1984,2 following the overall success of the four experimental Special Economic Zones [hereinafter SEZs]. 3 Since then, development of the ETDZs has been smooth and progressive. Although reports on the ETDZs have been few and often overshadowed by publicity about the Special Economic Zones, their

The United States - People's Republic of China Double Taxation Treaty

Abstract: On July 24, 1986, the United States Senate ratified a comprehensive agreementI for the avoidance of double taxation between the United States and the People's Republic of China [hereinafter the PRC or China]. 2 Ratification of the Treaty3 marks a significant development in U.S.-China economic relations, yet it also reflects the continuation of several trends in U.S. international taxation policy. Businesses and individuals will need to consider the implications of the Treaty together with the Tax Reform Act of 1986 in planning their activities in China.'