International taxation in China :: a contextualized analysis /
Chinese tax law affects corporations engaged in cross-border transactions with China. It may also impact the development of the international tax regime as China is increasingly engaged in international tax reform efforts, such as the G20/OECD base erosion and profit shifting (BEPS) Project. Chinese...
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Amsterdam :
IBFD,
©2016.
|
| Schlagworte: | |
| Online-Zugang: | DE-862 DE-863 |
| Zusammenfassung: | Chinese tax law affects corporations engaged in cross-border transactions with China. It may also impact the development of the international tax regime as China is increasingly engaged in international tax reform efforts, such as the G20/OECD base erosion and profit shifting (BEPS) Project. Chinese tax law is thus important to taxpayers, tax professionals and policymakers worldwide. However, it is a challenge to find comprehensive information and insightful analysis of Chinese tax law in English. This book deals with the Chinese international tax regime, focusing on the enterprise income tax and tax treaties. First, it covers the standard topics: inbound and outbound rules, withholding taxes, transfer pricing, tax avoidance, and base erosion and profit shifting. It then sets forth the technical tax rules in their specific Chinese legal and institutional context, for example, the approach of Chinese courts to the interpretation and application of tax law and the crucial role played by the State Administration of Taxation, which are significantly different from the role of their counterparts in Western countries. Examples, tables and detailed footnotes are used to help explain the rules in the legislation and the law in practice. Throughout the work, the author seeks to shed light on the Chinese way of thinking about international taxation. |
| Beschreibung: | 1 online resource (xxxiv, 636 pages) |
| Bibliographie: | Includes bibliographical references (pages 611-627) and index. |
| ISBN: | 9789087223816 9087223811 |
Internformat
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| 505 | 0 | |a Foreword / Brian J. Arnold -- Preface -- Chapter 1. Introduction -- Chapter 2. Enterprise Income Tax as a Policy Instrument -- Chapter 3. International Aspects of the Enterprise Income Tax -- Chapter 4. Tax Treaties : Network and Interpretation -- Chapter 5. Tax Treaties : Major Provisions -- Chapter 6. Non-Resident Companies Doing Business in China -- Chapter 7. Non-Resident Companies Investing in China -- Chapter 8. Foreign-Invested Companies and Partnerships : Special Tax Issues -- Chapter 9. Resident Companies Investing Overseas -- Chapter 10. Transfer Pricing -- Chapter 11. GAAR and BEPS -- Appendix A. Consolidated EIT Law and EIT Regulations (in English and Chinese) -- Appendix B. Overview of the Individual Income Tax -- Appendix C. List of Chinese Double Tax Agreements/Arrangements -- Appendix D. Rates of Withholding Tax under Tax Treaties. | |
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| contents | Foreword / Brian J. Arnold -- Preface -- Chapter 1. Introduction -- Chapter 2. Enterprise Income Tax as a Policy Instrument -- Chapter 3. International Aspects of the Enterprise Income Tax -- Chapter 4. Tax Treaties : Network and Interpretation -- Chapter 5. Tax Treaties : Major Provisions -- Chapter 6. Non-Resident Companies Doing Business in China -- Chapter 7. Non-Resident Companies Investing in China -- Chapter 8. Foreign-Invested Companies and Partnerships : Special Tax Issues -- Chapter 9. Resident Companies Investing Overseas -- Chapter 10. Transfer Pricing -- Chapter 11. GAAR and BEPS -- Appendix A. Consolidated EIT Law and EIT Regulations (in English and Chinese) -- Appendix B. Overview of the Individual Income Tax -- Appendix C. List of Chinese Double Tax Agreements/Arrangements -- Appendix D. Rates of Withholding Tax under Tax Treaties. |
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| spelling | Li, Jinyan, 1963- author. https://id.oclc.org/worldcat/entity/E39PBJr3ymg8Qkd3KVhpWWxqwC http://id.loc.gov/authorities/names/n2002021569 International taxation in China : a contextualized analysis / Jinyan Li. Amsterdam : IBFD, ©2016. 1 online resource (xxxiv, 636 pages) text txt rdacontent computer c rdamedia online resource cr rdacarrier Includes bibliographical references (pages 611-627) and index. Foreword / Brian J. Arnold -- Preface -- Chapter 1. Introduction -- Chapter 2. Enterprise Income Tax as a Policy Instrument -- Chapter 3. International Aspects of the Enterprise Income Tax -- Chapter 4. Tax Treaties : Network and Interpretation -- Chapter 5. Tax Treaties : Major Provisions -- Chapter 6. Non-Resident Companies Doing Business in China -- Chapter 7. Non-Resident Companies Investing in China -- Chapter 8. Foreign-Invested Companies and Partnerships : Special Tax Issues -- Chapter 9. Resident Companies Investing Overseas -- Chapter 10. Transfer Pricing -- Chapter 11. GAAR and BEPS -- Appendix A. Consolidated EIT Law and EIT Regulations (in English and Chinese) -- Appendix B. Overview of the Individual Income Tax -- Appendix C. List of Chinese Double Tax Agreements/Arrangements -- Appendix D. Rates of Withholding Tax under Tax Treaties. Chinese tax law affects corporations engaged in cross-border transactions with China. It may also impact the development of the international tax regime as China is increasingly engaged in international tax reform efforts, such as the G20/OECD base erosion and profit shifting (BEPS) Project. Chinese tax law is thus important to taxpayers, tax professionals and policymakers worldwide. However, it is a challenge to find comprehensive information and insightful analysis of Chinese tax law in English. This book deals with the Chinese international tax regime, focusing on the enterprise income tax and tax treaties. First, it covers the standard topics: inbound and outbound rules, withholding taxes, transfer pricing, tax avoidance, and base erosion and profit shifting. It then sets forth the technical tax rules in their specific Chinese legal and institutional context, for example, the approach of Chinese courts to the interpretation and application of tax law and the crucial role played by the State Administration of Taxation, which are significantly different from the role of their counterparts in Western countries. Examples, tables and detailed footnotes are used to help explain the rules in the legislation and the law in practice. Throughout the work, the author seeks to shed light on the Chinese way of thinking about international taxation. Print version record. Conflict of laws Taxation China. Double taxation China. Impôt (Droit international privé) Chine. Double imposition Chine. Double taxation fast Conflict of laws Taxation fast International business enterprises Taxation Law and legislation fast Taxation Law and legislation fast China fast https://id.oclc.org/worldcat/entity/E39PBJdCqh8h6hJY7PT6MQW4bd Law materials fast Law materials. lcgft http://id.loc.gov/authorities/genreForms/gf2011026351 Osgoodiana. osgoode hall law school Matériel juridique. rvmgf Print version: Li, Jinyan, 1963- International taxation in China. Amsterdam : IBFD, ©2016 9789087223809 (DLC) 2017410023 (OCoLC)957615192 |
| spellingShingle | Li, Jinyan, 1963- International taxation in China : a contextualized analysis / Foreword / Brian J. Arnold -- Preface -- Chapter 1. Introduction -- Chapter 2. Enterprise Income Tax as a Policy Instrument -- Chapter 3. International Aspects of the Enterprise Income Tax -- Chapter 4. Tax Treaties : Network and Interpretation -- Chapter 5. Tax Treaties : Major Provisions -- Chapter 6. Non-Resident Companies Doing Business in China -- Chapter 7. Non-Resident Companies Investing in China -- Chapter 8. Foreign-Invested Companies and Partnerships : Special Tax Issues -- Chapter 9. Resident Companies Investing Overseas -- Chapter 10. Transfer Pricing -- Chapter 11. GAAR and BEPS -- Appendix A. Consolidated EIT Law and EIT Regulations (in English and Chinese) -- Appendix B. Overview of the Individual Income Tax -- Appendix C. List of Chinese Double Tax Agreements/Arrangements -- Appendix D. Rates of Withholding Tax under Tax Treaties. Conflict of laws Taxation China. Double taxation China. Impôt (Droit international privé) Chine. Double imposition Chine. Double taxation fast Conflict of laws Taxation fast International business enterprises Taxation Law and legislation fast Taxation Law and legislation fast |
| subject_GND | http://id.loc.gov/authorities/genreForms/gf2011026351 |
| title | International taxation in China : a contextualized analysis / |
| title_auth | International taxation in China : a contextualized analysis / |
| title_exact_search | International taxation in China : a contextualized analysis / |
| title_full | International taxation in China : a contextualized analysis / Jinyan Li. |
| title_fullStr | International taxation in China : a contextualized analysis / Jinyan Li. |
| title_full_unstemmed | International taxation in China : a contextualized analysis / Jinyan Li. |
| title_short | International taxation in China : |
| title_sort | international taxation in china a contextualized analysis |
| title_sub | a contextualized analysis / |
| topic | Conflict of laws Taxation China. Double taxation China. Impôt (Droit international privé) Chine. Double imposition Chine. Double taxation fast Conflict of laws Taxation fast International business enterprises Taxation Law and legislation fast Taxation Law and legislation fast |
| topic_facet | Conflict of laws Taxation China. Double taxation China. Impôt (Droit international privé) Chine. Double imposition Chine. Double taxation Conflict of laws Taxation International business enterprises Taxation Law and legislation Taxation Law and legislation China Law materials Law materials. Osgoodiana. Matériel juridique. |
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