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Interactions Between Chinese Tax Incentives and WTO's Subsidy Rules Against the Background of EU State Aid

Interactions Between Chinese Tax Incentives and WTO's Subsidy Rules Against the Background of EU State Aid

作者： Diheng Xu
出版商： Springer-Verlag
ISBN: 9789819911639
出版时间 June 2023
规格： Hardback
适应领域： Germany ? 免责申明：
Countri(es) stated herein are used as reference only

￥1,624.32

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The book provides insights to the alleviation of tensions between Chinese tax incentives and the WTO's subsidy rules, thus further offering implications for both China and the WTO on integrating in the world economy. Moreover, doing a comparative study with EU State aid law can also provide China with a source of inspiration for reviewing its legal mechanism in respect of tax incentives and the WTO for rethinking its subsidy rules with regard to achieving its objectives and purposes. Academics and students in related subject will be interested to read the book. Practitioners doing business related to China, EU and international trade can be very interested in this book. Policymakers in both China and EU can also get valuable knowledge and inspiration from the book.
Introduction
Overview of tax incentives as subsidies in the context of international trade and competition: rationale for granting and regulating tax incentives
Subsidy rules of the WTO and State aid law in the EU
The internal benchmark and Chinese tax incentives
Testing Chinese tax incentives against the ASCM and EU State aid law
The origins of the differences in the testing results
Recommendations for Chinese tax incentives and the future for the WTO's subsidy rules
Summary and conclusions

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