000 03506nam a22004815i 4500
001 978-3-319-00275-0
003 DE-He213
005 20140220082837.0
007 cr nn 008mamaa
008 130531s2013 gw | s |||| 0|eng d
020 _a9783319002750
_9978-3-319-00275-0
024 7 _a10.1007/978-3-319-00275-0
_2doi
050 4 _aK7000-7720.22
050 4 _aK7073-7078
072 7 _aLB
_2bicssc
072 7 _aLAM
_2bicssc
072 7 _aLAW051000
_2bisacsh
072 7 _aLAW016000
_2bisacsh
082 0 4 _a340.9
_223
082 0 4 _a340.2
_223
100 1 _aRiccardi, Lorenzo.
_eauthor.
245 1 0 _aChinese Tax Law and International Treaties
_h[electronic resource] /
_cby Lorenzo Riccardi.
264 1 _aHeidelberg :
_bSpringer International Publishing :
_bImprint: Springer,
_c2013.
300 _aXII, 270 p. 13 illus.
_bonline resource.
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
347 _atext file
_bPDF
_2rda
505 0 _aLegislative 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.
520 _aThe 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.
650 0 _aLaw.
650 1 4 _aLaw.
650 2 4 _aPrivate International Law, International & Foreign Law, Comparative Law.
650 2 4 _aBusiness Taxation/Tax Law.
650 2 4 _aInternational Economic Law, Trade Law.
650 2 4 _aEmerging Markets/Globalization.
710 2 _aSpringerLink (Online service)
773 0 _tSpringer eBooks
776 0 8 _iPrinted edition:
_z9783319002743
856 4 0 _uhttp://dx.doi.org/10.1007/978-3-319-00275-0
912 _aZDB-2-SHU
999 _c96386
_d96386