Article
New Tax Law Provides Relief to Investors in Chinese Companies Owned Through U.S. Holding Corporations
When a Chinese company goes public in the U.S., it typically does so through a U.S. corporation. Under the resulting ownership structure, the Chinese company is owned by the U.S. corporation, often indirectly through an intermediary corporation domiciled in a jurisdiction other than the United States or China (i.e., a foreign intermediary corporation).
Thelen LLP
