Law Tax

Interactions Between Chinese Tax Incentives and WTO's Subsidy Rules Against the Background of EU State Aid

By Diheng Xu
Springer-Verlag June 2023

Specifications

ISBN-13
9789819911639
Publisher
Springer-Verlag
Publication
June 2023
Format
Hardback
Jurisdiction
Germany ? Countri(es) for reference only

Details

The book provides insights to the alleviation of tensions between Chinese tax incentives and the WTO's subsidy rules, thus further offering implications for both China and the WTO on integrating in the world economy. Moreover, doing a comparative study with EU State aid law can also provide China with a source of inspiration for reviewing its legal mechanism in respect of tax incentives and the WTO for rethinking its subsidy rules with regard to achieving its objectives and purposes. Academics and students in related subject will be interested to read the book. Practitioners doing business related to China, EU and international trade can be very interested in this book. Policymakers in both China and EU can also get valuable knowledge and inspiration from the book.

Table of Contents

Introduction
Overview of tax incentives as subsidies in the context of international trade and competition: rationale for granting and regulating tax incentives
Subsidy rules of the WTO and State aid law in the EU
The internal benchmark and Chinese tax incentives
Testing Chinese tax incentives against the ASCM and EU State aid law
The origins of the differences in the testing results
Recommendations for Chinese tax incentives and the future for the WTO's subsidy rules
Summary and conclusions
HKD 1,728.00

Inclusive of HK delivery

Ready to ship
Delivery Time: around 4-5 weeks
Extra 2-10 working days if shipping address outside Hong Kong
  • Free HK shipping over HK$1,000
  • International shipping to 35+ countries
Order Form
Save

Recommended

You may also be interested in these books:

More titles from Tax

View all