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The Resource Removing tax barriers to China's Belt and Road Initiative

Removing tax barriers to China's Belt and Road Initiative

Label
Removing tax barriers to China's Belt and Road Initiative
Title
Removing tax barriers to China's Belt and Road Initiative
Contributor
Subject
Language
eng
Summary
Since its announcement in 2013, the Belt and Road Initiative (BRI), also known as the New Silk Road, has gradually gained international recognition. The project requires not only extensive investment in infrastructure and transportation but also an acceleration of the internationalization of multinationals and supply chains in Belt and Road countries. The project will, hopefully, lead governments and businesses in countries along the Belt and Road to compete, adopt best practices and improve transparency. The BRI marks a national push by China to increase economic links to Southeast Asia, Central Asia, Russia, the Baltic region (Central and Eastern Europe), Africa and Latin America, which will have major consequences for the way that tax systems interact. Emerging from the research conducted by the WU Global Tax Policy Center in cooperation with several Chinese universities, this book offers fourteen policy-relevant research papers prepared by international experts. Outcomes presented in the book consist of findings presented during Tax Policy Forum on the Belt and Road Initiative held on 12-13 June 2017 in Beijing, jointly organized with Peking University Tax Law Center and the Central University of Finance and Economics, Beijing
Geographic coverage
  • Europe
  • Asia
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Lang, M
  • Owens, J.P
http://library.link/vocab/subjectName
  • BEPS
  • tax reform
  • corporate income tax
  • tax treaty
  • foreign investment
  • dispute resolution
  • tax planning
  • harmonization of tax
  • transfer pricing
  • VAT
  • tax policy
  • MNE
  • supply (VAT)
  • transparency
Label
Removing tax barriers to China's Belt and Road Initiative
Instantiates
Publication
Contents
  • Chapter 1: The Belt and Road Initiative : will tax be a facilitator or a barrier?
  • Owens, J.P.
  • ; p. 3-33
  • Chapter 2: Neo-BEPS: China's proposal for international tax reform from the perspective of the Belt and Road Initiative
  • Cao, B.M.
  • ; p. 35-38
  • Chapter 3: Research on the international taxation issues under the Belt and Road Initiative : comparison of corporate income tax laws and tax treaties
  • Wang, W.
  • ; p. 39-47
  • Chapter 4: Comparison of tax issues in the main Belt and Road countries and industries of Chinese outbound foreign direct investment
  • He, Y.
  • Ying, S. (Shaokai)
  • ; p. 49-53
  • Chapter 5: Preferential treatment under Chinese tax treaties with Belt and Road countries and disputes regarding their application
  • Cui, X.
  • ; p. 55-81
  • Chapter 6: Going-global enterprises : tax planning for cross-border earnings in Belt and Road countries
  • Cao, B.M.
  • Liu, Q.
  • ; p. 83-103
  • Chapter 7: International tax coordination under the Belt and Road Initiative
  • Wang, W.
  • Lai, H.
  • ; p. 105-113
  • Chapter 8: Analysis of financial and tax operations in five Central Asian countries
  • Tong, W.
  • Lei, J.
  • Tian, Y.
  • ; p. 115-135
  • Chapter 9: The role of border crossing procedures in the transportation of goods along the new silk road : the impact of technical and administrative requirements
  • Kollmann, J.
  • ; p. 137-167
  • Chapter 10: Transfer pricing issues related to the One-Belt-One-Road Project
  • Petruzzi, R.
  • Screpante, M.S.
  • Peng, C.(X.)
  • Roller, N.
  • Tyutyuryukov, V.
  • ; p. 169-195
  • Chapter 11: Tax Treaties between Belt and Road countries
  • Meyer-Nandi, S.
  • Orzechowski, D.
  • Tyutyuryukov, V.
  • ; p. 197-258
  • Chapter 12: VAT challenges in the Belt and Road Initiative
  • Shved, Y.
  • Spies, K.
  • ; p. 259-283
  • Chapter 13: Asia : Global tax policy post-BEPS and the perils of the silk road
  • Tavares, R.J.S.
  • Owens, J.P.
  • ; p. 285-306
  • Chapter 14: Creating a positive tax climate for complex multijurisdictional investment projects
  • Leigh-Pemberton, J.
  • Majdańska, A.
  • ; p. 307-317
Extent
xxvi, 330 p.
Isbn
9789403501222
Isbn Type
(web-pdf)
Label
Removing tax barriers to China's Belt and Road Initiative
Publication
Contents
  • Chapter 1: The Belt and Road Initiative : will tax be a facilitator or a barrier?
  • Owens, J.P.
  • ; p. 3-33
  • Chapter 2: Neo-BEPS: China's proposal for international tax reform from the perspective of the Belt and Road Initiative
  • Cao, B.M.
  • ; p. 35-38
  • Chapter 3: Research on the international taxation issues under the Belt and Road Initiative : comparison of corporate income tax laws and tax treaties
  • Wang, W.
  • ; p. 39-47
  • Chapter 4: Comparison of tax issues in the main Belt and Road countries and industries of Chinese outbound foreign direct investment
  • He, Y.
  • Ying, S. (Shaokai)
  • ; p. 49-53
  • Chapter 5: Preferential treatment under Chinese tax treaties with Belt and Road countries and disputes regarding their application
  • Cui, X.
  • ; p. 55-81
  • Chapter 6: Going-global enterprises : tax planning for cross-border earnings in Belt and Road countries
  • Cao, B.M.
  • Liu, Q.
  • ; p. 83-103
  • Chapter 7: International tax coordination under the Belt and Road Initiative
  • Wang, W.
  • Lai, H.
  • ; p. 105-113
  • Chapter 8: Analysis of financial and tax operations in five Central Asian countries
  • Tong, W.
  • Lei, J.
  • Tian, Y.
  • ; p. 115-135
  • Chapter 9: The role of border crossing procedures in the transportation of goods along the new silk road : the impact of technical and administrative requirements
  • Kollmann, J.
  • ; p. 137-167
  • Chapter 10: Transfer pricing issues related to the One-Belt-One-Road Project
  • Petruzzi, R.
  • Screpante, M.S.
  • Peng, C.(X.)
  • Roller, N.
  • Tyutyuryukov, V.
  • ; p. 169-195
  • Chapter 11: Tax Treaties between Belt and Road countries
  • Meyer-Nandi, S.
  • Orzechowski, D.
  • Tyutyuryukov, V.
  • ; p. 197-258
  • Chapter 12: VAT challenges in the Belt and Road Initiative
  • Shved, Y.
  • Spies, K.
  • ; p. 259-283
  • Chapter 13: Asia : Global tax policy post-BEPS and the perils of the silk road
  • Tavares, R.J.S.
  • Owens, J.P.
  • ; p. 285-306
  • Chapter 14: Creating a positive tax climate for complex multijurisdictional investment projects
  • Leigh-Pemberton, J.
  • Majdańska, A.
  • ; p. 307-317
Extent
xxvi, 330 p.
Isbn
9789403501222
Isbn Type
(web-pdf)

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