Tax Risks for Chinese Investments in ASEAN Under the Belt and Road Initiative - 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 Risks for Chinese Investments in ASEAN Under the Belt and Road Initiative write by Diheng Xu. This book was released on 2018. Tax Risks for Chinese Investments in ASEAN Under the Belt and Road Initiative available in PDF, EPUB and Kindle. In this article, the author analyses the tax risks faced by Chinese enterprises that invest in ASEAN countries under China's Belt and Road Initiative. In this context, the article discusses inter alia the impact of the presence of permanent establishments, limitations on foreign tax credits, the need for tax sparing provisions in China's double tax treaties with ASEAN countries, transfer pricing, controlled foreign company rules, exchange of information, treaty abuse and tax dispute resolution for Chinese investors. The author offers recommendations to Chinese investors and China's tax authority on tax risk management, so that they and China may gain maximum benefit from the Initiative.
Removing Tax Barriers to China's Belt and Road Initiative
Removing Tax Barriers to China's Belt and Road Initiative - 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 Removing Tax Barriers to China's Belt and Road Initiative write by Michael Lang. This book was released on 2018-11-27. Removing Tax Barriers to China's Belt and Road Initiative available in PDF, EPUB and Kindle. Since its announcement in 2013, the Belt and Road Initiative (BRI), also known as the New Silk Road, has gradually gained international recognition. The project requires not only extensive investment in infrastructure and transportation but also an acceleration of the internationalization of multinationals and supply chains in Belt and Road countries. The project will, hopefully, lead governments and businesses in countries along the Belt and Road to compete, adopt best practices and improve transparency. The BRI marks a national push by China to increase economic links to Southeast Asia, Central Asia, Russia, the Baltic region (Central and Eastern Europe), Africa and Latin America, which will have major consequences for the way that tax systems interact. Emerging from the research conducted by the WU Global Tax Policy Center in cooperation with several Chinese universities, this book offers fourteen policy-relevant research papers prepared by international experts on the following issues: • The New Silk Road: Will Tax Be a Facilitator or a Barrier? • Neo-BEPS: China’s Prescription for International Tax Reform Embodying the Rationality of the Belt & Road Initiative; • International Taxation Coordination under China’s Belt and Road Strategy; • Tax Issues in the Main Belt and Road Countries and Industries of China’s Outward Foreign Direct Investment; • Preferential Arrangements under Chinese Tax Treaties with Belt and Road Countries and Disputes Regarding Their Applicability; • Tax Planning by Going-Global Enterprises for Cross-Border Earnings: Observations Based on Belt and Road Countries; • International Taxation Issues under the Belt and Road Initiative: Corporate Income Tax Laws and Tax Treaties; • Financial and Tax Operations in the Five Central Asian Countries; • The Role of Border-Crossing Procedures in the Transportation of Goods along the New Silk Road; • Transfer Pricing Issues Related to the Belt and Road Initiative; • Tax Treaties between Belt and Road Countries; • VAT Challenges in the Belt and Road Initiative; • Global Tax Policy Post-BEPS and the Perils of the Silk Road; and • Creating a Positive Tax Climate for Complex Multijurisdictional Investment Projects. Outcomes presented in the book consist of findings presented during Tax Policy Forum on the Belt and Road Initiative held on 12–13 June 2017 in Beijing, jointly organized with Peking University Tax Law Center and the Central University of Finance and Economics, Beijing. These papers also formed the basis for input by WU Global Tax Policy Center at the first meeting of The Belt and Road Initiative Tax Cooperation Conference (BRITCC) held in Astana on 14–16 May 2018, in which it was agreed to establish a permanent forum to examine the tax issues that arise from the BRI. The WU Global Tax Policy Center will continue to provide inputs to this forum.
Securing the Belt and Road Initiative
Securing the Belt and Road Initiative - 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 Securing the Belt and Road Initiative write by Alessandro Arduino. This book was released on 2018-02-01. Securing the Belt and Road Initiative available in PDF, EPUB and Kindle. This collection explores the expansion of Chinese outbound investments, aimed to sustain the increased need for natural resources, and how they have amplified the magnitude of a possible international crisis that the People’s Republic of China may face in the near future by bringing together the views of a wide range of scholars. President Xi’s Belt and Road initiative (BRI), aimed to promote economic development and exchanges with China for over 60 countries, necessitates a wide range of security procedures. While the threats to Chinese enterprises and Chinese workers based on foreign soil are poised to increase, there is an urgent need to develop new guidelines for risk assessment, special insurance and crisis management. While the Chinese State Owned Enterprises are expanding their international reach capabilities, they still do not have the capacity to assure adequate security. In such a climate, this collection will be of profound value to policy makers, those working in the financial sector, and academics.
China’s Belt and Road Initiative
China’s Belt and Road Initiative - 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 China’s Belt and Road Initiative write by Pradumna B. Rana. This book was released on 2020-07-30. China’s Belt and Road Initiative available in PDF, EPUB and Kindle. The Belt and Road Initiative (BRI), officially unveiled in 2013, is Chinese President Xi Jinping’s signature foreign and economic policy initiative to achieve improved connectivity, regional cooperation, and economic development on a trans-continental scale. This book reviews the evolving BRI vision and offers a benefit-risk assessment of the BRI’s economic and geopolitical implications from the perspective of Asian stakeholder countries, using both qualitative and quantitative research methods. Among the value added of the book is first an online perception survey of opinion leaders from Asian participating countries on various aspects of the initiative. To our best knowledge, the survey is the first of its kind. Second, the book presents the simulation results of a computable general equilibrium model of the world economy to estimate the potential macroeconomic impacts of the BRI as a whole and those of its constituent overland and maritime economic corridors. Third, the book makes ten key evidence-based policy recommendations on how to enhance the prospect of a successful and mutually beneficial BRI 2.0 to both China and stakeholder countries.
China's Belt and Road: A Game Changer?
China's Belt and Road: A Game Changer? - 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 China's Belt and Road: A Game Changer? write by Alessia Amighini (a cura di). This book was released on 2017-07-11. China's Belt and Road: A Game Changer? available in PDF, EPUB and Kindle. Officially announced by Xi Jinping in 2013, the Belt and Road Initiative (BRI) has since become the centrepiece of China’s economic diplomacy. It is a commitment to ease bottlenecks to Eurasian trade by improving and building networks of connectivity across Central and Western Asia, where the BRI aims to act as a bond for the projects of regional cooperation and integration already in progress in Southern Asia. But it also reaches out to the Middle East as well as East and North Africa, a truly strategic area where the Belt joins the Road. Europe, the end-point of the New Silk Roads, both by land and by sea, is the ultimate geographic destination and political partner in the BRI. This report provides an in-depth analysis of the BRI, its logic, rationale and implications for international economic and political relations.
