Research on Income Tax Treatment Based on the Gambling Agreement

DOI

10.2991/icoeme-19.2019.50How to use a DOI?

Keywords

valuation adjustment mechanism (VAM); performance compensation; tax treatment

Abstract

Since the rise of the gambling agreement in foreign countries, China has been gradually using it in recent years. For enterprises it is a common way of investment and financing. However, the transaction in the gambling agreement is different from the general equity transaction. It has its particularity. At present, China has not issued specific tax policies related to the gambling agreement. This paper draws lessons from the experience of betting in the United States and Australia and combines the "betting" between China Mengniu and Morgan Stanley to explore what China should learn from the taxation of betting agreements.

Copyright

© 2019, 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  - Qing Xu
AU  - Wanling Huang
PY  - 2019/06
DA  - 2019/06
TI  - Research on Income Tax Treatment Based on the Gambling Agreement
BT  - Proceedings of the 2nd International Conference on Economy, Management and Entrepreneurship (ICOEME 2019)
PB  - Atlantis Press
SP  - 264
EP  - 270
SN  - 2352-5428
UR  - https://doi.org/10.2991/icoeme-19.2019.50
DO  - 10.2991/icoeme-19.2019.50
ID  - Xu2019/06
ER  -