Chinese Tax Law And International Treaties PDF Download
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Author | : Lorenzo Riccardi |
Publisher | : Springer Science & Business Media |
Total Pages | : 278 |
Release | : 2013-05-30 |
Genre | : Law |
ISBN | : 3319002759 |
Download Chinese Tax Law and International Treaties Book in PDF, ePub and Kindle
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 | : Jianwen Liu |
Publisher | : Kluwer Law International B.V. |
Total Pages | : 320 |
Release | : 2010-05-28 |
Genre | : Law |
ISBN | : 9041142320 |
Download Europe-China Tax Treaties Book in PDF, ePub and Kindle
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 | : Lorenzo Riccardi |
Publisher | : Springer Nature |
Total Pages | : 480 |
Release | : 2022-07-05 |
Genre | : Law |
ISBN | : 9811935637 |
Download China–Europe Tax Treaties Book in PDF, ePub and Kindle
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 | : Jinyan Li |
Publisher | : |
Total Pages | : |
Release | : 2016 |
Genre | : |
ISBN | : 9789087223816 |
Download International Taxation in China Book in PDF, ePub and Kindle
Author | : Lorenzo Riccardi |
Publisher | : LAP Lambert Academic Publishing |
Total Pages | : 512 |
Release | : 2012 |
Genre | : Double taxation |
ISBN | : 9783659283987 |
Download China Tax Code Book in PDF, ePub and Kindle
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.
Author | : |
Publisher | : |
Total Pages | : 68 |
Release | : 1985 |
Genre | : Double taxation |
ISBN | : |
Download Explanation of Proposed Income Tax Treaty (and Proposed Protocol) Between the United States and the People's Republic of China Book in PDF, ePub and Kindle
Author | : Chris Devonshire-Ellis |
Publisher | : Springer Science & Business Media |
Total Pages | : 68 |
Release | : 2011-04-27 |
Genre | : Business & Economics |
ISBN | : 3642149162 |
Download The China Tax Guide Book in PDF, ePub and Kindle
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 | : Lorenzo Riccardi |
Publisher | : |
Total Pages | : 0 |
Release | : 2022 |
Genre | : |
ISBN | : 9789811935640 |
Download China-Europe Tax Treaties Book in PDF, ePub and Kindle
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 | : Deloitte Touche Tohmatsu (Firm) |
Publisher | : Kluwer Law International B.V. |
Total Pages | : 430 |
Release | : 2005-01-01 |
Genre | : Law |
ISBN | : 9041124233 |
Download Tax Planning for Expatriates in China Book in PDF, ePub and Kindle
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.
Author | : Alex Easson |
Publisher | : Springer |
Total Pages | : 268 |
Release | : 1989 |
Genre | : Business & Economics |
ISBN | : |
Download Taxation of Foreign Investment in the P. R. of China (1989) Book in PDF, ePub and Kindle
The authors aim to describe and analyse in particular China's tax laws as they relate to foreign enterprises and investment within the general context of the current economic reform. However, there are also references to the tax laws relating to Chinese domestic enterprises and individuals. The material is updated as from April 1988 and includes reference to notifications and interpretation rules issued by the Ministry of Finance. Tax incentives granted to certain types of investment or to special regions and the impact of China's tax treaties are also dealt with. Relevant texts of tax laws and regulations in relation to foreigners and income tax treaties with the U.S.A. and the United Kingdom concluded by China are appended.