Chinese Tax Law and International Treaties

• Main Author: Riccardi, Lorenzo (Author)
• Corporate Author: SpringerLink (Online service)
• Format: Electronic eBook
• Language: English
• Published: Heidelberg : Springer International Publishing : Imprint: Springer, 2013.
• Subjects: Law.; Tax accounting.; Tax laws.; Globalization.; Markets.; Private international law.; Conflict of laws.; International law.; Comparative law.; Trade.; Private International Law, International & Foreign Law, Comparative Law.; Business Taxation/Tax Law.; International Economic Law, Trade Law.; Emerging Markets/Globalization.

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, Chi...

Table of Contents:

• Legislative Background and Tax Reform
• Individual Income Tax Law
• Company Income Tax
• Turnover Taxes
• Profiles of International Tax
• Introduction to International Taxation
• Transfer Pricing Policies in China
• Anti-Avoidance Rules and Permanent Establishment Concept
• International Tax Treaties.