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International Taxation: Law and Practice in Hong Kong and China

International Taxation: Law and Practice in Hong Kong and China

  • Author:
  • Publisher: Wolters & Kluwer (Law & Business)
  • ISBN: 9789881395603
  • Published In: September 2015
  • Format: Paperback , 337 pages
  • Jurisdiction: China, Hong Kong ? Disclaimer:
    Countri(es) stated herein are used as reference only

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  • Description 
  • Contents 
  • Details

     

    • Provide latest updates and application on international taxation
    • Analyse the tax treaties between European countries and Hong Kong
    • Find explanations for the differences in the tax treaty policy of Hong Kong and Mainland China
    • Analyse the tax treaties between European countries and Hong Kong
    • Find explanations for the differences to the OECD and UN Model
    • Identify the tax treaty policy of Hong Kong vis-à-vis European countries
    • Identify current differences and similarities in the tax treaty policy of Hong Kong and Mainland China vis-à-vis European countries
    • Analyse the recent trends in tax treaty policy of Hong Kong and Mainland China vis-à-vis European countries

     

    The Asian Pacific region continues to be one of the main drivers of global growth, with many countries in the region averaging growth rates of above 5%. The region also continues to attract significant amounts of FDI and portfolio investment, with both
    Hong Kong and Singapore improving their dominant positions as leading financial centres in the region. Hong Kong has always been consistently attracting foreign investment by projecting itself as a gateway to China. This status and role of Hong Kong has not diminished even after the hand-over of Hong Kong to China. Currently, China and Hong Kong are undergoing major structural reforms in their economies, with a common tendency to move up the value chain. One of the side effects of these developments is the extension of their bilateral double tax treaty network. This is the context within double tax treaties have to be understood.

    Moreover, a recent development influencing the double tax treaty network and the local tax policy is the increasing interface between tax and non-tax agreements. In addition, the main influence that is going to shape the international tax arrangements in the region over the next decade will be the base erosion and profit shifting initiative (“BEPS”) of the G20/OECD. This project was launched in 2013 and the 15 action points foreseen in the November 2013 report are due for completion by the end of 2015.

    Against this rich canvass, this book examines the international law that governs taxation in Hong Kong and sets a comparison to Mainland China. In this respect, the contributors discuss the developments and directions of Hong Kong’s foreign economic policy. The analyses are presented by leading international tax law experts. In addition, this book identifies gaps and the need for changes, and relates the legal framework to economic issues surrounding transnational business operations including the economic rationale for protection of foreign investments.

    This volume is the result of a research project supported by the Eurasia-Pacific Uninet that had awarded a research grant for a project on the regulation of Europe-China tax regime to the Institute for Austrian and International Tax Law at Vienna University of Economics and Business (WU). The WU Global Tax Policy Center directed by Prof. Jeffrey Owens and the Centre for Financial Regulation and Economic Development (CFRED) directed by Prof. Julien Chaisse, in the Chinese University of Hong Kong, Faculty of Law, also contributed to the research project. It also brought together academics, practitioners, and tax officials from Europe, China, and Hong Kong. A key result was the International Conference held in Hong Kong on 19 June 2014 jointly organised by the CUHK Centre for Financial Regulation and Economic Development, the Institute for Austrian and International Tax Law and the WU Global Tax Policy Center.

  • Preface 

    Abbreviations

    Chapter 1 An Overview of International Taxation Trends and Practices


    PART I – CHANGING GLOBAL LANDSCAPE OF TAX LAW AND POLICY

    Chapter 2 The Changing Tax Environment in the Asian Pacific Region and the Implications for Double Taxation Treaties

    Chapter 3 Unitary Taxation and International Tax Rules

    Chapter 4 Tax Neutrality and Tax Amenities

    Chapter 5 The OECD Plan to Neutralise the BEPS Effects of Hybrid Mismatch Arrangements: Challenges Ahead?

    Chapter 6 Mapping the Rise of International Tax Disputes under Investment Treaties: The Emergence of a Parallel Economic Regime for Tax 

     

    PART II – CHINA AND HONG KONG: A TALE OF TWO STORIES

    Chapter 7 Gateway to China: Brand Hong Kong Untouched

    Chapter 8 Converging or Diverging International Investment Policies? Hong Kong and China Treaty Practices

    Chapter 9 Similarities and Differences in Tax Treaty Policy between the Mainland of China and Hong Kong

    Chapter 10 Hong Kong v Shanghai: A Tale of Two Tax Jurisdictions

     

    PART III – BUSINESS IN HONG KONG: KEY FEATURES OF THE TAX FACTOR

    Chapter 11 Why are Tax Treaties Important for Hong Kong – A Business Perspective

    Chapter 12 Risk and Benefits of Concluding Comprehensive Tax Treaties with Hong Kong for Developing Countries

    Chapter 13 Europe-Hong Kong Tax Treaties (Arts 1-13)

    Chapter 14 Europe-Hong Kong Tax Treaties (Arts 14-27)

    Contributor Biographies

    Index

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