LEADER 03492nam 2200553Ia 450 001 9910438235503321 005 20200520144314.0 010 $a3-319-00275-9 024 7 $a10.1007/978-3-319-00275-0 035 $a(CKB)2670000000371285 035 $a(EBL)1317206 035 $a(SSID)ssj0000904212 035 $a(PQKBManifestationID)11545175 035 $a(PQKBTitleCode)TC0000904212 035 $a(PQKBWorkID)10920114 035 $a(PQKB)11744155 035 $a(DE-He213)978-3-319-00275-0 035 $a(MiAaPQ)EBC1317206 035 $a(PPN)170489515 035 $a(EXLCZ)992670000000371285 100 $a20130314d2013 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aChinese tax law and international treaties /$fLorenzo Riccardi 205 $a1st ed. 2013. 210 $aHeidelberg $cSpringer$d2013 215 $a1 online resource (277 p.) 300 $aDescription based upon print version of record. 311 $a3-319-03301-8 311 $a3-319-00274-0 320 $aIncludes bibliographical references. 327 $aLegislative 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. 330 $aThe 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. 606 $aTaxation$xLaw and legislation$zChina 606 $aInternational law 615 0$aTaxation$xLaw and legislation 615 0$aInternational law. 676 $a343.5104 700 $aRiccardi$b Lorenzo$0524676 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910438235503321 996 $aChinese Tax Law and International Treaties$92532402 997 $aUNINA