Holdings: Chinese Tax Law and International Treaties

Chinese Tax Law and International Treaties:

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Bibliographic Details
Main Author:	Riccardi, Lorenzo (Author)
Format:	Electronic eBook
Language:	German
Published:	Heidelberg [u.a.] Springer 2013
Subjects:	Doppelbesteuerungsabkommen Steuerrecht China
Online Access:	GEM01 HWR01 UBG01 Volltext Inhaltsverzeichnis Abstract
Physical Description:	1 Online-Ressource (XII, 270 S.) Ill.
ISBN:	9783319002750
DOI:	10.1007/978-3-319-00275-0

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MARC


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Record in the Search Index

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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.
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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
url	https://doi.org/10.1007/978-3-319-00275-0 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 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
work_keys_str_mv	AT riccardilorenzo chinesetaxlawandinternationaltreaties

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