Chinese Tax Law and International Treaties:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | German |
| Veröffentlicht: |
Heidelberg [u.a.]
Springer
2013
|
| Schlagworte: | |
| Online-Zugang: | GEM01 HWR01 UBG01 Volltext Inhaltsverzeichnis Abstract |
| Beschreibung: | 1 Online-Ressource (XII, 270 S.) Ill. |
| ISBN: | 9783319002750 |
| DOI: | 10.1007/978-3-319-00275-0 |
Internformat
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Datensatz im Suchindex
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|---|---|
| adam_text | CHINESE TAX LAW AND INTERNATIONAL TREATIES
/ RICCARDI, LORENZO
: 2013
TABLE OF CONTENTS / INHALTSVERZEICHNIS
LEGISLATIVE BACKGROUND AND TAX REFORM
INDIVIDUAL INCOME TAX LAW
COMPANY INCOME TAX
TURNOVER TAXES
PROFILES OF INTERNATIONAL TAX
INTRODUCTION TO INTERNATIONAL TAXATION
TRANSFER PRICING POLICIES IN CHINA
ANTI-AVOIDANCE RULES AND PERMANENT ESTABLISHMENT CONCEPT
INTERNATIONAL TAX TREATIES
DIESES SCHRIFTSTUECK WURDE MASCHINELL ERZEUGT.
CHINESE TAX LAW AND INTERNATIONAL TREATIES
/ RICCARDI, LORENZO
: 2013
ABSTRACT / INHALTSTEXT
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
DIESES SCHRIFTSTUECK WURDE MASCHINELL ERZEUGT.
|
| any_adam_object | 1 |
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| discipline | Rechtswissenschaft Wirtschaftswissenschaften |
| doi_str_mv | 10.1007/978-3-319-00275-0 |
| format | Electronic eBook |
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| spelling | Riccardi, Lorenzo Verfasser aut Chinese Tax Law and International Treaties Lorenzo Riccardi Heidelberg [u.a.] Springer 2013 1 Online-Ressource (XII, 270 S.) Ill. txt rdacontent c rdamedia cr rdacarrier Doppelbesteuerungsabkommen (DE-588)4070544-4 gnd rswk-swf Steuerrecht (DE-588)4116614-0 gnd rswk-swf China (DE-588)4009937-4 gnd rswk-swf China (DE-588)4009937-4 g Steuerrecht (DE-588)4116614-0 s Doppelbesteuerungsabkommen (DE-588)4070544-4 s 1\p DE-604 Erscheint auch als Druckausgabe 978-3-319-00274-3 https://doi.org/10.1007/978-3-319-00275-0 Verlag Volltext Springer Fremddatenuebernahme application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=026039990&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis Springer Fremddatenuebernahme application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=026039990&sequence=000003&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Abstract 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Riccardi, Lorenzo Chinese Tax Law and International Treaties Doppelbesteuerungsabkommen (DE-588)4070544-4 gnd Steuerrecht (DE-588)4116614-0 gnd |
| subject_GND | (DE-588)4070544-4 (DE-588)4116614-0 (DE-588)4009937-4 |
| title | Chinese Tax Law and International Treaties |
| title_auth | Chinese Tax Law and International Treaties |
| title_exact_search | Chinese Tax Law and International Treaties |
| title_full | Chinese Tax Law and International Treaties Lorenzo Riccardi |
| title_fullStr | Chinese Tax Law and International Treaties Lorenzo Riccardi |
| title_full_unstemmed | Chinese Tax Law and International Treaties Lorenzo Riccardi |
| title_short | Chinese Tax Law and International Treaties |
| title_sort | chinese tax law and international treaties |
| topic | Doppelbesteuerungsabkommen (DE-588)4070544-4 gnd Steuerrecht (DE-588)4116614-0 gnd |
| topic_facet | Doppelbesteuerungsabkommen Steuerrecht China |
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