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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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Li, Jinyan, 1963- (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam : IBFD, ©2016.
Temas:
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.
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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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