Europe-China Tax Treaties - China - Taxation

JavaScript seems to be disabled in your browser.
You must have JavaScript enabled in your browser to utilize the functionality of this website.

Customer Service

Currencies:HKD

Browse Books

Home >
Taxation >
China >
Europe-China Tax Treaties

Description
Contents

Details

The book is the result of a joint research project on the tax treaties concluded between the People’s Republic of China and European countries.

Each chapter carefully analyses the extent to which Chinese tax treaties follow the OECD Model Tax Convention on Income and Capital and the UN Income and Capital Model Convention. The focus is on the different policy decisions underlying the various provisions. Additionally, the contributions analyse the extent to which Chinese tax treaty policy differs with respect to EU and non-EU Member States. They also highlight relevant policy changes over time. The fact that each contribution is the product of the collaboration between European and Chinese researchers and includes the results of the International Conference on Europe - China Tax Treaties Research, held in March 2009 in Beijing, serves to enrich its analysis.

Among the topics covered are the following:

§ Treaty Entitlement (Articles 1, 4 and 24 OECD Model)

§ Business Profits (Articles 5, 6, 7, 8, 9, and 14 OECD Model)

§ Passive Income (Articles 10, 11, and 12 OECD Model)

§ Capital Gains (Article 13 OECD Model)

§ Employment Income (Articles 15, 16, 18, 19, and 20 OECD Model)

§ Artistes and Sportsmen (Article 17 OECD Model)

§ Methods to Avoid Double Taxation (Article 23 OECD Model)

§ Non-Discrimination (Article 24 OECD Model)

§ Mutual Agreement, Exchange of Information and Mutual Assistance in the Collection of Taxes (Articles 25, 26 and 27 OECD Model)
Chapter 1. Treaty Entitlement (Articles 1, 4, and OECD Model)

Chapter 2. Business profits (Articles 5, 6, 7, 8, 9, and 14 OECD Model)

Chapter 3. Passive Income (Articles 10, 11, and 12 OECD Model)

Chapter 4. Capital Gains (Article 13 OECD Model)

Chapter 5. Employment Income (Articles 15, 16, 18, 19, and 20 OECD Model)

Chapter 6. Artistes and Sportsmen (Article 17 OECD Model)

Chapter 7. Methods to Avoid Double Taxation (Article 23 OECD Model)

Chapter 8. Non-Discrimination (Article 24 OECD Model)

Chapter 9. Mutual Agreement, Exchange of Information and Mutual Assistance in the Collection of Taxes (Articles 25, 26, and 27 OECD Model)

You may also be interested in these books:


KPMG's Insights into IFRS 2023/2024 (20th Edition) (e-Book only): List Price: HKD 2,064.00

HKD 2,002.08 Save HKD 61.92 (3%)


The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition): List Price: HKD 535.00

HKD 518.95 Save HKD 16.05 (3%)


Hong Kong Tax & Accounting Practical Toolkit (Basic Package): HKD 3,300.00


Consolidated Financial Statements, 10th Edition: List Price: HKD 710.00

HKD 688.70 Save HKD 21.30 (3%)


Hong Kong Company Secretary's Practice Manual, 5th Edition: List Price: HKD 1,380.00

HKD 1,338.60 Save HKD 41.40 (3%)


A Practical Guide to Company Secretarial Obligations in Singapore, 2nd Edition: List Price: HKD 1,210.00

HKD 1,173.70 Save HKD 36.30 (3%)


Applied Valuation in Hong Kong and Asia Capital Markets: List Price: HKD 1,380.00

HKD 1,338.60 Save HKD 41.40 (3%)


Hong Kong Financial Reporting Standards for SMEs (2nd Edition): List Price: HKD 1,500.00

HKD 1,455.00 Save HKD 45.00 (3%)


International Master Tax Guide 2022-23, 8th Edition (2 Volume set): List Price: HKD 1,940.00

HKD 776.00 Save HKD 1,164.00 (60%)


Derivatives and Hedge Accounting, 2nd Edition: List Price: HKD 450.00

HKD 436.50 Save HKD 13.50 (3%)


Hong Kong Company Law & Compliance Practical Toolkit (Basic Package): HKD 4,400.00


China Master Tax Guide 2021 (14th Edition): List Price: HKD 1,680.00

HKD 1,629.60 Save HKD 50.40 (3%)


Tax Accounting in Mergers and Acquisitions (2022): List Price: HKD 5,090.00

HKD 4,937.30 Save HKD 152.70 (3%)


Audit and Assurance: Principles and Practices in Singapore, 5th Edition: List Price: HKD 1,000.00

HKD 970.00 Save HKD 30.00 (3%)


Hong Kong Company Secretary Checklist: List Price: HKD 1,380.00

HKD 1,338.60 Save HKD 41.40 (3%)

“

Ordering from Professional Bookshop is fantastic, quick delivery great products, great customer service Siti L.
This is a great bookstore and have had no problems with them and all my orders have come on time and in good condition. Yang X.
Everything is perfect. Fast delivery. I highly recommend this website to all my friends and colleagues. Thanks Hoi Man L.
So thankful I am receiving all my books, thank you to all for a great service and excellent products Clinton K.
Professional Bookshop is amazing! I've been a loyal customer for over 5 years. Returns are easy to request, book or delivery complaints are taken seriously and the customer service team is friendly and patient. Mick D.
I wanted to informed you that the customer service is excellent. They were so polite and nice. I would continue to buy books from Professional Bookshop. Jingsong C.
Fast and quick service. Easy transaction method, arrived sooner than expected. Excellent packaging and the books received are in perfect condition! Thank you very much! I love the book and its quality. Saori B.
I can order any accounting books from worldwide from Professional Bookshop. Love this website and save my time to search from internet. Lingxiao R.
It is just so easy to find what you are always looking for and sometimes you can even find it up to 80% off what you would in the normal store. Graeme R.
I love shopping on Professional Bookshop! They have a wide range of accounting book with competent prices. Free shipping in Hong Kong is also really handy! Fergus Y.
Professional Bookshop is a great bookstore, I must say. Buying books in Professional Bookshop is so easy, great and reliable. It is highly recommendable. Deborah D.
A great site to shop accounting books and everything and with discountable prices. It’s my first choice whenever i want to shop something. Most trusted site. Zeng Z.
I found the books I needed and at a very low price. I am very happy and will definitely use it in the future Brian W.
I have been using Professional Bookshop for a while now. I am very impressed with customer service and delivery. When I need to have a return it is done very diligently. Olivia L.
Professional Bookshop is my default go to for finding the best prices and reading details of law books before buying. Detailed book description is very helpful. Tracy W.
I've been using Professional Bookshop since 2011 and they actually great, I always received great service and my book arrives on time. Lisa C.

Professional Associations

Partners

Copyright © 2010-2022 Professional Bookshop Ltd. All Rights Reserved