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The Resource Europe-China tax treaties

Europe-China tax treaties

Label
Europe-China tax treaties
Title
Europe-China tax treaties
Contributor
Subject
Language
eng
Summary
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 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. Each contribution includes the results of the International Conference on Europe - China Tax Treaties Research, held in March 2009 in Beijing
Geographic coverage
  • Europe
  • Asia
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Lang, M
  • Liu, J
  • Tang, G
Series statement
EUCOTAX series on European taxation
Series volume
vol. 26
http://library.link/vocab/subjectName
  • OECD Model
  • tax treaty
  • UN Model
  • treaty policy
Label
Europe-China tax treaties
Instantiates
Publication
Contents
  • Treaty entitlement (Articles 1, 4 and 2 OECD Model)
  • Eckerstorfer, M.
  • Xiong, W.
  • ; p. 1-32
  • Business profits (Articles 5, 6, 7, 8, 9, and 14 OECD Model)
  • Ecker, T.
  • Tang, J.
  • ; p. 33-78
  • Passive income (Articles 10, 11, and 12 OECD Model)
  • Canete, B.
  • Mingxing Cao, B.
  • Huang, Y.
  • ; p. 79-137
  • Capital gains (Article 13 OECD Model)
  • Fölhs, B.
  • Guo, W.
  • ; p. 139-162
  • Employment income (Articles 15, 16, 18, 19, and 20 OECD Model)
  • Günther, O-C.
  • Xing, W.
  • Zhang, J.
  • ; p. 163-186
  • Artistes and sportsmen (Article 17 OECD Model)
  • Simader, K.
  • Zhai, J.
  • ; p. 187-203
  • Methods to avoid double taxation (Article 23 OECD Model)
  • Massoner, C.
  • Liu, M.
  • Yang, H.
  • ; p. 205-235
  • Non-discrimination (Article 24 OECD Model)
  • Dziurdz, K.
  • Zhu, Y.
  • ; p. 237-259
  • Mutual agreement, exchange of information and mutual assistance in the collection of taxes (Articles 25, 26 and 27 OECD Model)
  • Koppensteiner, F.
  • Li, G.
  • Zhang, F.
  • ; p. 261-294
Extent
XX, 298 p.
Isbn
9789041132161
Label
Europe-China tax treaties
Publication
Contents
  • Treaty entitlement (Articles 1, 4 and 2 OECD Model)
  • Eckerstorfer, M.
  • Xiong, W.
  • ; p. 1-32
  • Business profits (Articles 5, 6, 7, 8, 9, and 14 OECD Model)
  • Ecker, T.
  • Tang, J.
  • ; p. 33-78
  • Passive income (Articles 10, 11, and 12 OECD Model)
  • Canete, B.
  • Mingxing Cao, B.
  • Huang, Y.
  • ; p. 79-137
  • Capital gains (Article 13 OECD Model)
  • Fölhs, B.
  • Guo, W.
  • ; p. 139-162
  • Employment income (Articles 15, 16, 18, 19, and 20 OECD Model)
  • Günther, O-C.
  • Xing, W.
  • Zhang, J.
  • ; p. 163-186
  • Artistes and sportsmen (Article 17 OECD Model)
  • Simader, K.
  • Zhai, J.
  • ; p. 187-203
  • Methods to avoid double taxation (Article 23 OECD Model)
  • Massoner, C.
  • Liu, M.
  • Yang, H.
  • ; p. 205-235
  • Non-discrimination (Article 24 OECD Model)
  • Dziurdz, K.
  • Zhu, Y.
  • ; p. 237-259
  • Mutual agreement, exchange of information and mutual assistance in the collection of taxes (Articles 25, 26 and 27 OECD Model)
  • Koppensteiner, F.
  • Li, G.
  • Zhang, F.
  • ; p. 261-294
Extent
XX, 298 p.
Isbn
9789041132161

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