Prospects on the Relationship Between Chinese Direct Tax Incentives and Subsidy Rules of the World Trade Organization - 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 Prospects on the Relationship Between Chinese Direct Tax Incentives and Subsidy Rules of the World Trade Organization write by Diheng Xu. This book was released on 2016. Prospects on the Relationship Between Chinese Direct Tax Incentives and Subsidy Rules of the World Trade Organization available in PDF, EPUB and Kindle. After the accession to the World Trade Organization (WTO), China encountered an increasing number of international trade disputes with other Members with respect to Subsidies and Countervailing Measures (SCM). Among all the countervailing investigations towards China, the main complaints were Chinese tax incentives such as specific tax reductions and exemptions, or tax preferences related to export or import. This article introduces the general situation of Chinese direct tax incentives, and their compatibility with subsidy rules in the WTO. Further, it attempts to find out tensions between the Chinese direct tax incentives and the WTO's subsidy rules, and the main reasons behind the tensions. Consequently, it provides recommendations for China to alleviate the tensions. On the other hand, it offers further prospect for the WTO with respect to its subsidy rules and its role in regulating taxation. This article finds out that there are tensions between the Chinese tax incentives and the WTO's system. China has a state-oriented attitude towards tax incentives, and there is a lack of internal legal control over the granting of them. Therefore, Chinese tax incentives can easily cause tensions with the WTO's subsidy rules. Moreover, the tensions can be explained by the differences of the relationship between the government and the market, and the differences on the rule of law in China and the WTO system. Consequently, this article suggests a common platform based on the common objects and purposes of Chinese tax systems and the WTO to alleviate tensions.
Interactions Between Chinese Tax Incentives and WTO’s Subsidy Rules Against the Background of EU State Aid
Interactions Between Chinese Tax Incentives and WTO’s Subsidy Rules Against the Background of EU State Aid - 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 Interactions Between Chinese Tax Incentives and WTO’s Subsidy Rules Against the Background of EU State Aid write by Diheng Xu. This book was released on 2023-06-14. Interactions Between Chinese Tax Incentives and WTO’s Subsidy Rules Against the Background of EU State Aid available in PDF, EPUB and Kindle. The book provides insights to the alleviation of tensions between Chinese tax incentives and the WTO’s subsidy rules, thus further offering implications for both China and the WTO on integrating in the world economy. Moreover, doing a comparative study with EU State aid law can also provide China with a source of inspiration for reviewing its legal mechanism in respect of tax incentives and the WTO for rethinking its subsidy rules with regard to achieving its objectives and purposes. Academics and students in related subject will be interested to read the book. Practitioners doing business related to China, EU and international trade can be very interested in this book. Policymakers in both China and EU can also get valuable knowledge and inspiration from the book.
The Interactions Between Chinese Tax Incentives and WTO's Subsidy Rules Against the Background of EU State Aid
The Interactions Between Chinese Tax Incentives and WTO's Subsidy Rules Against the Background of EU State Aid - 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 The Interactions Between Chinese Tax Incentives and WTO's Subsidy Rules Against the Background of EU State Aid write by Diheng Xu. This book was released on 2016. The Interactions Between Chinese Tax Incentives and WTO's Subsidy Rules Against the Background of EU State Aid available in PDF, EPUB and Kindle.
Interactions Between Chinese Tax Incentives and WTO's Subsidy Rules Against the Background of EU State Aid
Interactions Between Chinese Tax Incentives and WTO's Subsidy Rules Against the Background of EU State Aid - 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 Interactions Between Chinese Tax Incentives and WTO's Subsidy Rules Against the Background of EU State Aid write by Diheng Xu. This book was released on 2023. Interactions Between Chinese Tax Incentives and WTO's Subsidy Rules Against the Background of EU State Aid available in PDF, EPUB and Kindle. The book provides insights to the alleviation of tensions between Chinese tax incentives and the WTO's subsidy rules, thus further offering implications for both China and the WTO on integrating in the world economy. Moreover, doing a comparative study with EU State aid law can also provide China with a source of inspiration for reviewing its legal mechanism in respect of tax incentives and the WTO for rethinking its subsidy rules with regard to achieving its objectives and purposes. Academics and students in related subject will be interested to read the book. Practitioners doing business related to China, EU and international trade can be very interested in this book. Policymakers in both China and EU can also get valuable knowledge and inspiration from the book.
A Journey Through European and International Taxation
A Journey Through European and International 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 A Journey Through European and International Taxation write by Carla De Pietro. This book was released on 2024-03-06. A Journey Through European and International Taxation available in PDF, EPUB and Kindle. To some extent, because of his overlapping careers in academia and politics, the renowned tax scholar Peter Essers is known for his influential insight that ‘the effects of taxation on the political balance of power, and vice versa, are always interlinked with other phenomena, such as wars, crises, religious developments and inequalities in society’. In this widely ranging festschrift, thirty-six prominent tax scholars from all across Europe examine the legacy of Peter Essers’ research interests, from the larger philosophical, political, and social factors driving tax history to the reality of the taxing State as experienced by taxpayers and tax officials. The book’s outstanding overview of the most relevant technical and policy aspects of European and international taxation includes deeply thoughtful chapters on such topics and issues as the following: developing sustainable corporate tax governance; tax whistleblowing; transfer pricing; balancing qualitative and quantitative approaches to tax research; necessity to reach something close to ‘equal treatment’ between the upper and lower social classes; consent and democracy; tax rebellions; tax evasion and tax avoidance; taxation of cross-border remote workers and their employers; mitigation of double taxation of income earned by entertainers and sportspersons; and the international tax treaty network. More than a homage to this scholar’s far-reaching contributions, this book is remarkable for the variety and academic rigour of the chapters. The understanding its authors provide of both the broad contours and the intricacies of European and international taxation will be of inestimable value to tax practitioners, policymakers, tax consultants, and academics, as well as interested researchers in economics, political science, and sociology.
