Author : Xin Zhang
Publisher : Wildy, Simmonds & Hill Publishing
Page : 707 pages
File Size : 20,58 MB
Release : 2003
Category : Double taxation
ISBN : 9781898029625
Researches how tax treaties are applied and implemented in China's domestic legal system, and how they are integrated with the domestic tax rules.
Author : Lorenzo Riccardi
Publisher : Springer Science & Business Media
Page : 278 pages
File Size : 18,2 MB
Release : 2013-05-30
Category : Law
ISBN : 3319002759
The People’s Republic of China’s tax policies and international obligations are as multifaceted and dynamic as they are complex, developing closely with the nation’s rise to the world’s fastest-growing major economy. Today, after decades of reform and the entry into the World Trade Organization, China has developed regulatory systems that enable it to provide stable administration, including a tax structure. China’s main tax reform can be attributed to the enactment of the Enterprise Income Tax Law, which came into effect on January 1, 2008. Chinese tax regulations include direct taxes, indirect taxes, other taxes, and custom duties and from a collection point of view, China’s tax administration adopts a very devolved system, with revenue collected and shared between different levels of government in accordance with contracts between the different levels of the tax administration system. With respect to international treaties, China has established a network of bilateral tax treaties and regional free trade agreements. This publication describes in detail China’s complex tax system and policies, as well as major bilateral treaties in which China has entered into using country-by-country analysis. Lorenzo Riccardi is Tax Advisor and Certified Public Accountant specialized in international taxation. He is based in Shanghai, where he focuses on business and tax law, assisting foreign investments in East Asia. He is an auditor and an advisor for several corporate groups and he is partner and Head of Tax of the consulting firm GWA, specializing in emerging markets.
Author : Jinyan Li
Publisher :
Page : pages
File Size : 49,91 MB
Release : 2016
Category :
ISBN : 9789087223816
Author : Lorenzo Riccardi
Publisher : Springer Nature
Page : 480 pages
File Size : 24,79 MB
Release : 2022-07-05
Category : Law
ISBN : 9811935637
This book covers the Tax Treaties which The People’s Republic of China has signed with various nations of the European Region. This book is a collection of the treaties, supplementary materials, and selected implementing circulars. It is edited and ordered according to geographical/economic criteria and accompanied with integrated with tables, domestic tax systems reports, and accompanying circulars and treaty model texts. This book has never been compiled for Chinese tax treaties before, providing a new resource for firms and researchers to access the materials with ease. This book has the potential to be a part of a volume on China double tax treaties, and the book will encompass the entirety of China’s Global Tax treaties. The intended readership of this book will be primarily professionals who are working in both the international accounting and legal industries. These readers frequently reference the treaties through the course of their normal business for the purpose of forming optimum tax structures and corporate structuring. However, it is also foreseeable that this book will be of interest to academic researchers in multiple fields from geo-politics, accounting, legal to economics.
Author : Fuli Cao
Publisher : Oxford University Press, USA
Page : 527 pages
File Size : 14,69 MB
Release : 2011-04-21
Category : Business & Economics
ISBN : 0195393392
In Corporate Income Tax Law and Practice in the People's Republic of China, Fuli Cao provides a comprehensive analysis of China's newly revised tax laws and answers to specific China tax issues.
Author : Julien Chaisse
Publisher :
Page : 337 pages
File Size : 25,68 MB
Release : 2015
Category : Double taxation
ISBN : 9789881395603
Author : Jianwen Liu
Publisher : Kluwer Law International B.V.
Page : 320 pages
File Size : 38,34 MB
Release : 2010-05-28
Category : Law
ISBN : 9041142320
The book is the result of a joint research project on the tax treaties concluded between the People’s Republic of China and European countries. Each chapter carefully analyses the extent to which Chinese tax treaties follow the OECD Model Tax Convention on Income and Capital and the UN Income and Capital Model Convention. The focus is on the different policy decisions underlying the various provisions. Additionally, the contributions analyse the extent to which Chinese tax treaty policy differs with respect to EU and non-EU Member States. They also highlight relevant policy changes over time. The fact that each contribution is the product of the collaboration between European and Chinese researchers and includes the results of the International Conference on Europe - China Tax Treaties Research, held in March 2009 in Beijing, serves to enrich its analysis. Among the topics covered are the following: • Treaty Entitlement (Articles 1, 4 and 24 OECD Model) • Business Profits (Articles 5, 6, 7, 8, 9, and 14 OECD Model) • Passive Income (Articles 10, 11, and 12 OECD Model) • Capital Gains (Article 13 OECD Model) • Employment Income (Articles 15, 16, 18, 19, and 20 OECD Model) • Artistes and Sportsmen (Article 17 OECD Model) • Methods to Avoid Double Taxation (Article 23 OECD Model) • Non-Discrimination (Article 24 OECD Model) • Mutual Agreement, Exchange of Information and Mutual Assistance in the Collection of Taxes (Articles 25, 26 and 27 OECD Model)
Author : Fuli Cao
Publisher : Oxford University Press
Page : 527 pages
File Size : 10,82 MB
Release : 2011-07-01
Category : Law
ISBN : 0199750238
Corporate Income Tax Law and Practice in the People's Republic of China provides a comprehensive analysis of China's corporate income tax law. A new corporate income tax law came into effect on January 1, 2008. The new law unified the two corporate income tax systems that were applicable to domestic enterprises, foreign enterprises and foreign invested enterprises, respectively. A large portion of this book summarizes the new tax law, the implementation rules of the law, and the interpretation circulars issued by the Chinese tax authorities. The mapping of sections of tax law, regulations, and circulars into the applicable areas of business transactions and operations is helpful to lawyers, accountants, and other professionals. Detailed citations allow readers to find the authorities at their original sources. Also included is some introductory and historical information for those who seek a general knowledge of China tax law. One chapter is devoted to addressing major areas of tax treaties and agreements between China and other countries or regions. Tables summarizing the treaties with regards to permanent establishment, dividends, interest, royalties, and capital gains provide readers with a quick reference and an efficient means for comparative analysis. The issues of administration and enforcement of specific tax rules are discussed in various chapters. Separate chapters cover tax compliance and tax audit and appeals. In addition, the book comments on various tax rules and offers a view of possible tax treatments in areas that have not been addressed or clearly addressed by the law, regulations and other authorities.
Author : Chris Devonshire-Ellis
Publisher : Springer Science & Business Media
Page : 68 pages
File Size : 20,85 MB
Release : 2011-04-27
Category : Business & Economics
ISBN : 3642149162
This guide is a practical overview for the international businessman to understand the rules, regulations and management issues regarding taxes in China. It is written very much from practical experience. We will help you to understand the implications of what can initially appear be a complicated and contradictory subject. This book tells you the basics of what you need to know, and point you at the structures you should use to enable your China business to be both in compliance and as tax efficient as possible.
Author : Kevin Holmes
Publisher : IBFD
Page : 433 pages
File Size : 13,13 MB
Release : 2007
Category : Double taxation
ISBN : 9087220235
Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice operate to ultimately impose tax on international business and investment.
