the law and practice of international tax treaties in china

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The Law And Practice Of International Tax Treaties In China

Author: Xin Zhang
Publisher: Wildy, Simmonds & Hill Publishing
ISBN: 9781898029625
Size: 38.67 MB
Format: PDF, ePub, Mobi
Category : Double taxation
Languages : en
Pages : 707
View: 1046

Book Description: Researches how tax treaties are applied and implemented in China's domestic legal system, and how they are integrated with the domestic tax rules.

Europe China Tax Treaties

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Author: Jianwen Liu
Publisher: Kluwer Law International B.V.
ISBN: 9041142320
Size: 43.11 MB
Format: PDF, Mobi
Category : Law
Languages : en
Pages : 320
View: 3096

Book Description: 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)

Corporate Income Tax Law And Practice In The People S Republic Of China

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Author: Fuli Cao
Publisher: Oxford University Press
ISBN: 0199750238
Size: 65.54 MB
Format: PDF, Docs
Category : Law
Languages : en
Pages : 526
View: 4187

Book Description: 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.

Proceedings Of The Annual Meeting

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Author: American Society of International Law. Annual Meeting
Publisher:
ISBN:
Size: 40.36 MB
Format: PDF, Kindle
Category : International law
Languages : en
Pages :
View: 6305

Book Description:

Foreign Trade Investment And The Law In The People S Republic Of China

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Author: Jesse T. H. Chang
Publisher: Oxford University Press, USA
ISBN:
Size: 21.38 MB
Format: PDF, Kindle
Category : Commercial law
Languages : en
Pages : 341
View: 2114

Book Description: Compilation of essays by different authors designed to provide an introduction to China's framework of laws relating to foreign commercial and investment activity covering customs regulations, taxation, representative offices, leasing, technology transfer, foreign investment, etc.