This book covers the Tax Treaties which The People’s Republic of China has signed with various nations of the European Region. This book is a collection of the treaties, supplementary materials, and selected implementing circulars. It is edited and ordered according to geographical/economic criteria and accompanied with integrated with tables, domestic tax systems reports, and accompanying circulars and treaty model texts.
This book has never been compiled for Chinese tax treaties before, providing a new resource for firms and researchers to access the materials with ease. This book has the potential to be a part of a volume on China double tax treaties, and the book will encompass the entirety of China’s Global Tax treaties. The intended readership of this book will be primarily professionals who are working in both the international accounting and legal industries. These readers frequently reference the treaties through the course of their normal business for the purpose of forming optimum tax structures and corporate structuring. However, it is also foreseeable that this book will be of interest to academic researchers in multiple fields from geo-politics, accounting, legal to economics.
Author(s): Lorenzo Riccardi, Giorgio Riccardi
Publisher: Springer
Year: 2022
Language: English
Pages: 479
City: Singapore
Contents
Historical Background to International Treaties
The Process of Negotiating Tax Treaties
The United Nations Model and OECD Model Tax Conventions
Objectives of Tax Treaties
Contents of a Typical Tax Treaty
Introduction to Chinese Taxation
Legislative Background and Tax Reform
Sources of Chinese Tax Law
Tax Classification
Individual Income Tax
Company Income Tax
Value Added Tax
Consumption Tax
Other Taxes
Customs Duties
Individual Income Tax
Tax Residence
Tax Liability
Worldwide Taxation and Six-Year Rule
Income Classification
Calculation of Taxable Income
Individual Income Tax Rates
Social Contributions
Special Additional Deductions
Tax Allowances for Expats
Company Income Tax
Company Income Tax Rate
Taxable Entities
Categories of Taxable Income
The Source of the Income
Tax Liability and Computation
Withholding Tax
Withholding Agent
Tax Computation and Deadlines
Anti-avoidance Rules
Transfer Pricing
General Framework
Related-Party Definition
Master File
Local File
Special Issue File
Country-By-Country Reporting
China at a Glance
Appendix: Tax Revenue
Main Items of China General Public Budget Revenue
Tax Revenue Breakdown
An Overview of China Europe Trade and Economies
European Economies
European Economies: Openness to Business
European Economies: Trade
European Economies and China: Import, Export, and Trade Balance
European Economies and China: Two Main Import Categories from China
European Economies and China: Two Main Export Categories to China
European Economies and China: Bilateral Double Tax Agreement
China—European Double Tax Treaties
Austria
Belgium
Czech Republic
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Poland
Portugal
Romania
Russia
Spain
Sweden
Switzerland
United Kingdom
