Europe-China Tax Treaties

Taxation › China

Europe-China Tax Treaties

Edited by Michael Lang · Jianwen Liu · Gongliang Tang
Kluwer Law International May 2010

Specifications

ISBN-13
9789041132161
Publisher
Kluwer Law International
Publication
May 2010
Format
Hardback , 320 pages
Jurisdiction
China, Europe ? Countri(es) for reference only

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)

Table of Contents

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)

Out of stock
This title is currently unavailable for purchase.
  • Free HK shipping over HK$1,000
  • International shipping to 35+ countries
Save

Recommended

You may also be interested in these books:

More titles from China

View all
China Master Tax Guide 2021 (14th Edition)
Wolters Kluwer (HK) (formerly CCH)

China Master Tax Guide 2021 (14th Edition)

King and Wood Mallesons
HKD 1,512.00
China Tax and Customs Law Guide Online
Wolters Kluwer (HK) (formerly CCH)

China Tax and Customs Law Guide Online

Baker & McKenzie; Wolters Kluwer Tax Editors
HKD 8,530.00
Tax Planning for Expatriates in China, 2nd Edition (Chinese Edition)
CCH Hong Kong

Tax Planning for Expatriates in China, 2nd Edition (Chinese Edition)

Deloitte Touche Tohmatsu
HKD 153.26
PRC Taxation Law and Practice
LexisNexis Hong Kong

PRC Taxation Law and Practice

Lawrence T Lau; Benjamin S F Choi
HKD 1,309.50
International Master Tax Guide 2021-22, 7th Edition (2 Volume set)
CCH New Zealand

International Master Tax Guide 2021-22, 7th Edition (2 Volume set)

CCH Tax Editors
HKD 1,280.40
China Master Tax Guide 2011/12 (9th Edition)
CCH Hong Kong

China Master Tax Guide 2011/12 (9th Edition)

Deloitte Touche Tohmatsu
HKD 892.50