The Resource Chinese Tax Law and International Treaties, by Lorenzo Riccardi, (electronic resource)

Chinese Tax Law and International Treaties, by Lorenzo Riccardi, (electronic resource)

Label
Chinese Tax Law and International Treaties
Title
Chinese Tax Law and International Treaties
Statement of responsibility
by Lorenzo Riccardi
Creator
Contributor
Author
Provider
Subject
Language
eng
Summary
The People’s Republic of China’s tax policies and international obligations are as multifaceted and dynamic as they are complex, developing closely with the nation’s rise to the world’s fastest-growing major economy. Today, after decades of reform and the entry into the World Trade Organization, China has developed regulatory systems that enable it to provide stable administration, including a tax structure. China’s main tax reform can be attributed to the enactment of the Enterprise Income Tax Law, which came into effect on January 1, 2008. Chinese tax regulations include direct taxes, indirect taxes, other taxes, and custom duties and from a collection point of view, China’s tax administration adopts a very devolved system, with revenue collected and shared between different levels of government in accordance with contracts between the different levels of the tax administration system. With respect to international treaties, China has established a network of bilateral tax treaties and regional free trade agreements. This publication describes in detail China’s complex tax system and policies, as well as major bilateral treaties in which China has entered into using country-by-country analysis. Lorenzo Riccardi is Tax Advisor and Certified Public Accountant specialized in international taxation. He is based in Shanghai, where he focuses on business and tax law, assisting foreign investments in East Asia. He is an auditor and an advisor for several corporate groups and he is partner and Head of Tax of the consulting firm GWA, specializing in emerging markets
http://library.link/vocab/creatorName
Riccardi, Lorenzo
Image bit depth
0
LC call number
  • K7000-7720.22
  • K7073-7078
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
SpringerLink
http://library.link/vocab/subjectName
  • Law
  • Law
  • Private International Law, International & Foreign Law, Comparative Law
  • Business Taxation/Tax Law
  • International Economic Law, Trade Law
  • Emerging Markets/Globalization
Label
Chinese Tax Law and International Treaties, by Lorenzo Riccardi, (electronic resource)
Instantiates
Publication
Antecedent source
mixed
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
not applicable
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
Legislative Background and Tax Reform -- Individual Income Tax Law -- Company Income Tax -- Turnover Taxes -- Profiles of International Tax -- Introduction to International Taxation -- Transfer Pricing Policies in China -- Anti-Avoidance Rules and Permanent Establishment Concept -- International Tax Treaties
Dimensions
unknown
Extent
XII, 270 p. 13 illus.
File format
multiple file formats
Form of item
electronic
Isbn
9783319002750
Level of compression
uncompressed
Media category
computer
Media MARC source
rdamedia
Media type code
c
Other control number
10.1007/978-3-319-00275-0
Other physical details
online resource.
Quality assurance targets
absent
Reformatting quality
access
Specific material designation
remote
System control number
(DE-He213)978-3-319-00275-0
Label
Chinese Tax Law and International Treaties, by Lorenzo Riccardi, (electronic resource)
Publication
Antecedent source
mixed
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
not applicable
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
Legislative Background and Tax Reform -- Individual Income Tax Law -- Company Income Tax -- Turnover Taxes -- Profiles of International Tax -- Introduction to International Taxation -- Transfer Pricing Policies in China -- Anti-Avoidance Rules and Permanent Establishment Concept -- International Tax Treaties
Dimensions
unknown
Extent
XII, 270 p. 13 illus.
File format
multiple file formats
Form of item
electronic
Isbn
9783319002750
Level of compression
uncompressed
Media category
computer
Media MARC source
rdamedia
Media type code
c
Other control number
10.1007/978-3-319-00275-0
Other physical details
online resource.
Quality assurance targets
absent
Reformatting quality
access
Specific material designation
remote
System control number
(DE-He213)978-3-319-00275-0

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