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The Law And Practice Of International Tax Treaties In China
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Book Synopsis The Law and Practice of International Tax Treaties in China by : Xin Zhang
Download or read book The Law and Practice of International Tax Treaties in China written by Xin Zhang and published by Wildy, Simmonds & Hill Publishing. This book was released on 2003 with total page 707 pages. Available in PDF, EPUB and Kindle. Book excerpt: Researches how tax treaties are applied and implemented in China's domestic legal system, and how they are integrated with the domestic tax rules.
Book Synopsis International Taxation in China by : Jinyan Li
Download or read book International Taxation in China written by Jinyan Li and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis China–Europe Tax Treaties by : Lorenzo Riccardi
Download or read book China–Europe Tax Treaties written by Lorenzo Riccardi and published by Springer Nature. This book was released on 2022-07-05 with total page 480 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis International Taxation by : Julien Chaisse
Download or read book International Taxation written by Julien Chaisse and published by . This book was released on 2015 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Europe-China Tax Treaties by : Jianwen Liu
Download or read book Europe-China Tax Treaties written by Jianwen Liu and published by Kluwer Law International B.V.. This book was released on 2010-05-28 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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)
Book Synopsis Corporate Income Tax Law and Practice in the People's Republic of China by : Fuli Cao
Download or read book Corporate Income Tax Law and Practice in the People's Republic of China written by Fuli Cao and published by Oxford University Press. This book was released on 2011-07-01 with total page 527 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 ISBN 13 :3642149162 Total Pages :68 pages Book Rating :4.6/5 (421 download)
Book Synopsis The China Tax Guide by : Chris Devonshire-Ellis
Download or read book The China Tax Guide written by Chris Devonshire-Ellis and published by Springer Science & Business Media. This book was released on 2011-04-27 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis International Tax Policy and Double Tax Treaties by : Kevin Holmes
Download or read book International Tax Policy and Double Tax Treaties written by Kevin Holmes and published by IBFD. This book was released on 2007 with total page 433 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Chinese Tax Law and International Treaties by : Lorenzo Riccardi
Download or read book Chinese Tax Law and International Treaties written by Lorenzo Riccardi and published by Springer Science & Business Media. This book was released on 2013-05-30 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Tax Agreement by : The Government of the United States of America
Download or read book Tax Agreement written by The Government of the United States of America and published by Good Press. This book was released on 2020-12-08 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a legal document detailing an agreement between the USA and The Peoples Republic of China. It was made to avoid double taxation and tax avoidance on income. It shows exactly what can and cannot be done under law and by whom. It became law in 1987.
Author :Deloitte Touche Tohmatsu (Firm) Publisher :Kluwer Law International B.V. ISBN 13 :9041124233 Total Pages :430 pages Book Rating :4.0/5 (411 download)
Book Synopsis Tax Planning for Expatriates in China by : Deloitte Touche Tohmatsu (Firm)
Download or read book Tax Planning for Expatriates in China written by Deloitte Touche Tohmatsu (Firm) and published by Kluwer Law International B.V.. This book was released on 2005-01-01 with total page 430 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines rules and pertinent issues for general tax planning, taxable income, the basis of tax liability, application of tax treaties and methods to eliminate double taxation for expatriates to China.
Book Synopsis China-Europe Tax Treaties by : Lorenzo Riccardi
Download or read book China-Europe Tax Treaties written by Lorenzo Riccardi and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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. .
Download or read book China written by CCH Hong Kong Limited and published by CCH Incorporated. This book was released on 2008 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: China can seem complex for market entrants; but now it's easy to be sure-footed. CCH's China Master Tax Guide 2007/08 -- with its unbeatable combination of up-to-date, step-by-step guidance and crystal-clear graphic treatment of procedural detail -- lays out the law of China taxation in clear, non-academic English, making it the fastest, easiest way for practitioners to ensure the speediest progress and the most favorable outcome in China tax matters. The Guide is expertly authored by the professionals at Deloitte Touche Tohmatsu, who use their on-the-ground experience to make the book truly useful for day-to-day work. Highlighting recent changes in the revenue laws, the Guide offers expert guidance through tax legislation and circular references, revised tax rates for existing and newly introduced tax categories, and a list of the double tax treaties which China has ratified with other countries. Accountants and business and tax lawyers will depend on the Guide to find out: * exactly what tax applies to whom under what circumstances; * how to calculate specific tax liabilities; * how unsettled tax issues have been and are currently interpreted; and * when necessary, how to proceed and in what forum. . . . and much more. To support its superb information base and expert guidance, the Guide is: * completely up-to-date, including analysis of the formidable new Enterprise Income Tax Law; * packed with worked examples highlighting issues that arise in practice; and * superbly indexed and organised for quick answers. It goes without saying that, as always with CCH's Master Tax Guides, the Guide provides matchless analysis of relevant legislation -- covering direct and indirect taxes, payment, objection, appeal, all the essential issues -- as well as such practical details as tax rates, deadlines, and administrative procedures, all collated in a user-friendly, at-a-glance format. And all in plain, easy-to-follow English.
Book Synopsis China Tax Code by : Lorenzo Riccardi
Download or read book China Tax Code written by Lorenzo Riccardi and published by LAP Lambert Academic Publishing. This book was released on 2012 with total page 512 pages. Available in PDF, EPUB and Kindle. Book excerpt: Chinese tax system has developed according to the economic growth of the country, beginning with the entry of China into the World Trade Organization (WTO). This new role as member of the international organization has forced China to build regulatory systems that enable it to provide stable administration of the country, even within the tax system. Main tax reform can be attributed to the March 16, 2007 enactment of the Enterprise Income Tax Law, which came into effect January 1, 2008. The different types of taxes can be classified into the following categories: Direct Tax (Individual Income Tax, Company Income Tax), Indirect Taxes (Value Added Tax, Business, Consumption Tax), Other Taxes (Stamp Duty, Deed Tax, Land VAT, Urban Real Estate Tax, Resource Tax), Custom duties on import/export of goods. China has also signed a significant number of tax treaties with different countries. This publication is a collection of main fiscal regulations and double tax treaties from China.
Book Synopsis A Global Analysis of Tax Treaty Disputes by : Eduardo Baistrocchi
Download or read book A Global Analysis of Tax Treaty Disputes written by Eduardo Baistrocchi and published by Cambridge University Press. This book was released on 2017-08-17 with total page 2216 pages. Available in PDF, EPUB and Kindle. Book excerpt: This two-volume set offers an in-depth analysis of the leading tax treaty disputes in the G20 and beyond within the first century of international tax law. Including country-by-country and thematic analyses, the study is structured around a novel global taxonomy of tax treaty disputes and includes an unprecedented dataset with over 1500 leading tax treaty cases. By adopting a contextual approach the local expertise of the contributors allows for a thorough and transparent analysis. This set is an important reference tool for anyone implementing or studying international tax regulations and will facilitate the work of courts, tax administrations and practitioners around the world. It is designed to complement model conventions such as the OECD Model Tax Convention on Income and on Capital. Together with Resolving Transfer Pricing Disputes (2012), it is a comprehensive addition to current debate on the international tax law regime.
Book Synopsis Implementation of the WTO Agreements in China by : Xin Zhang
Download or read book Implementation of the WTO Agreements in China written by Xin Zhang and published by Wildy, Simmonds & Hill Publishing. This book was released on 2005 with total page 377 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dr. Zhang's study will significantly enhance the understanding of the interaction between China's legal and regulatory reforms and the WTO implementation. It provides key information to both policy makers and practitioners who are interested in this area.
Book Synopsis Europe-China Tax Treaties by : Michael Lang
Download or read book Europe-China Tax Treaties written by Michael Lang and published by Kluwer Law International B.V.. This book was released on 2010-01-01 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt: This network aims at initiating and coordinating both comparative education in taxation, through the organisation of activities such as winter courses and guest lectures, and comparative research in the field, by means of joint research projects, international conferences and exchange of researchers between various countries. --
