Tax Risks And Countermeasures Of Cross-border Mergers And Acquisitions Of Chinese Enterprises Under The Background Of "One Belt And One Road"

Since the "Belt and Road" initiative was proposed in 2013,commercial cooperation between China and countries along the route has intensified,which is reflected in the number and scale of investment.Chinese enterprises have shown substantial growth in both the number and scale of investment in countries along the route.Most “One Belt One Road”countries are developing countries.,the tax system is usually not perfect,the tax law enforcement is more arbitrary,and the transparency of relevant laws and regulations is low,leading to difficulties for Chinese enterprises in launching cross-border mergers and acquisitions in countries along the route.High tax instability leading to tax risks.In this context,it is important to address the tax problems of Chinese companies in cross-border integration and public procurement in single-band countries,and to provide theoretical and practical advice that is theoretically relevant and targeted.In order to visually and vividly display the tax risks sorted out in the theoretical analysis part of this paper,a case in Wind Global M&A Database is selected by this paper,and determines the representative cross-border acquisition of the mining company SA in Georgia by the Chinese company J Company.Taking the cross-border merger and acquisition incident as an example,combining the theory and real practice of cross-border mergers and acquisitions from the preparation stage,the implementation stage,this paper analyzes the tax risks faced by Chinese companies in cross-border mergers and acquisitions in countries along the way and provides certain measures to prevent tax risks.