Chinese Tax Law and International Treaties - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Chinese Tax Law and International Treaties write by Lorenzo Riccardi. This book was released on 2013-05-30. Chinese Tax Law and International Treaties available 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.
International Tax Policy and Double Tax Treaties
International Tax Policy and Double Tax Treaties - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook International Tax Policy and Double Tax Treaties write by Kevin Holmes. This book was released on 2007. International Tax Policy and Double Tax Treaties available in PDF, EPUB and Kindle. 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.
Tax Administration Reform in China
Tax Administration Reform in China - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Tax Administration Reform in China write by John Brondolo. This book was released on 2016-03-17. Tax Administration Reform in China available in PDF, EPUB and Kindle. Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.
International Law of Taxation
International Law of Taxation - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook International Law of Taxation write by Peter Hongler. This book was released on 2021. International Law of Taxation available in PDF, EPUB and Kindle. In this fresh, objective, and non-argumentative volume in the Elements of International Law series, Peter Hongler combines a comprehensive overview of the technical content of the international tax law regime with an assessment of its crucial relationship to wider international law. Beginning with an assessment of legal principles and foundations, the book considers key general principles, treaty based regimes, and regional integration in tax matters. In the second half of the work Hongler places international tax law in the context of its wider relationships with human rights law, and trade and investment law. He concludes by considering major legal successes and failures and what might be done to address these.
Introduction to the Law of Double Taxation Conventions
Introduction to the Law of Double Taxation Conventions - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Introduction to the Law of Double Taxation Conventions write by Michael Lang. This book was released on 2021-04-01. Introduction to the Law of Double Taxation Conventions available in PDF, EPUB and Kindle. The Law of Double Taxation Conventions Cross-border activities or transactions may trigger tax liability in two or more jurisdictions. In order to mitigate the financial burden resulting from these situations, States have entered into numerous double taxation conventions, which provide for rules that allocate the taxing rights between the contracting states. This handbook aims at providing an introduction to the law of double taxation conventions. It is designed for students – irrespective of their national background, but the author believes that it will also be of great help for tax experts who wish to know more about double taxation conventions, as well as for international law experts who wish to understand more about tax law. The handbook does not consider one jurisdiction in particular but rather takes examples from a wide range of different countries and their jurisdictions. It includes an overview of the problem of double taxation, the state practice in the conclusion of double tax conventions and their effects, the interpretation of double taxation conventions and treaty abuse. Furthermore, this updated handbook takes new developments into account occurred since the last edition of the book from 2013, in particular also the changes through OECD’s BEPS project and the Multilateral Instrument. It deals with the latest versions of the OECD Model Tax Conventions on Income and on Capital and the UN Model Double Taxation Convention between Developed and Developing Countries, both published in 2017, as well as the latest version of the OECD Model Double Taxation Convention on Estates and Inheritances and on Gifts.
