In 2017, China outbound investment has entered into a steady adjustment period, but the investment structure continued to optimize in the midst of the tightened capital control, the rise of international trade protectionism and the complex global investment environment. On the other hand, the Belt and Road (B&R) development progressed smoothly while China’s mergers and acquisitions (M&As) in ASEAN countries reached a new high, which is expected to lead the way in B&R investment. In addition, even though by and large the US tax overhaul is expected in favor of Chinese companies investing into the US, Chinese companies should conduct prudent assessment on the tax implications together with business considerations.
ey-china-overseas-investment-report-issue-7-en.pdf
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