Simplicity in the Chinese Context: The Categories of Differential Income Tax Treatment and Their Complications

The combination of environmental, social and corporate governance factors has an important place in business today

“…It has been argued that within the context of Chinese cultural relativism and economy, this concept should be analysed through a dramatically different conceptual lens than those of Western scholars. 72 Perhaps a related point applies to the notion of executive compensation. Scholars have shown the complexity of this notion in a diverse economy, corporate ownership structures and performance incentive mechanisms.…”