9789041132161

Europe - China Tax Treaties

by
  • ISBN13:

    9789041132161

  • ISBN10:

    9041132163

  • Format: Hardcover
  • Copyright: 2010-05-15
  • Publisher: Aspen Pub

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Supplemental Materials

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  • The New copy of this book will include any supplemental materials advertised. Please check the title of the book to determine if it should include any access cards, study guides, lab manuals, CDs, etc.
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Summary

This 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 contribution carefully 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. The fact that each contribution is the product of the collaboration between European and Chinese researchers and includes the results of the International Conference on Europe - China Tax Treaties Research, held in March 2009 in Beijing, serves to enrich its analysis.

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