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Book Cover
Author Li, Jinyan, 1963- author.

Title International taxation in China : a contextualized analysis / Jinyan Li
Published Amsterdam : IBFD, ©2016


Description 1 online resource (xxxiv, 636 pages)
Contents 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
Summary 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 tax law is thus important to taxpayers, tax professionals and policymakers worldwide. However, it is a challenge to find comprehensive information and insightful analysis of Chinese tax law in English. This book deals with the Chinese international tax regime, focusing on the enterprise income tax and tax treaties. First, it covers the standard topics: inbound and outbound rules, withholding taxes, transfer pricing, tax avoidance, and base erosion and profit shifting. It then sets forth the technical tax rules in their specific Chinese legal and institutional context, for example, the approach of Chinese courts to the interpretation and application of tax law and the crucial role played by the State Administration of Taxation, which are significantly different from the role of their counterparts in Western countries. Examples, tables and detailed footnotes are used to help explain the rules in the legislation and the law in practice. Throughout the work, the author seeks to shed light on the Chinese way of thinking about international taxation
Bibliography Includes bibliographical references (pages 611-627) and index
Notes Print version record
Subject Conflict of laws -- Taxation -- China
Double taxation -- China
Double taxation.
Conflict of laws -- Taxation.
International business enterprises -- Taxation -- Law and legislation.
Taxation -- Law and legislation.
Genre/Form Law materials.
Law materials.
Matériel juridique.
Form Electronic book
ISBN 9789087223816