首页 >
Selected >
Bargain >
Removing Tax Barriers to China's Belt and Road Initiative

Removing Tax Barriers to China's Belt and Road Initiative

作者： Michael Lang; Jeffrey Owens
出版商： Kluwer Law International
ISBN: 9789403501208
出版时间 December 2018
规格： Hardback , 330 pages
适应领域： International ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥1,236.90

￥748.65 Save ￥488.25 (39%)

或

下载订单表

加入收藏
| 加入比较

描述
大纲

详细
About this book:

Since its announcement in 2013, the Belt and Road Initiative (BRI), also known as the New Silk Road, has gradually gained international recognition. The ‘New Silk Road’ project has a potential to transform the global flows of trade and investment. It is increasingly recognized that tax has the potential to be a barrier in achieving these goals. 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 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.

What’s in this book:

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 chapters prepared by international experts on the following issues analysing the tax environment within which the ‘New Silk Road’ will have to operate:
- The New Silk Road: Will Tax Be a Facilitator or a Barrier?
- Neo-BEPS: China’s Prescription for International Tax Reform Embodying the Rationality of the Belt & Road Initiative;
- International Taxation Coordination under China’s Belt and Road Strategy;
- Tax Issues in the Main Belt and Road Countries and Industries of China’s Outward Foreign Direct Investment;
- Preferential Arrangements under Chinese Tax Treaties with Belt and Road Countries and Disputes Regarding Their Applicability;
- Tax Planning by Going-Global Enterprises for Cross-Border Earnings: Observations Based on Belt and Road Countries;
- International Taxation Issues under the Belt and Road Initiative: Corporate Income Tax Laws and Tax Treaties;
- Financial and Tax Operations in the Five Central Asian Countries;
- The Role of Border-Crossing Procedures in the Transportation of Goods along the New Silk Road;
- Transfer Pricing Issues Related to the Belt and Road Initiative;
- Tax Treaties between Belt and Road Countries;
- VAT Challenges in the Belt and Road Initiative;
- Global Tax Policy Post-BEPS and the Perils of the Silk Road; and
- Creating a Positive Tax Climate for Complex Multijurisdictional Investment Projects.
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.

How this will help you:

The analysis draws upon the expertise of representatives of European and Chinese Universities, which have been working together on these issues. This book will provide policymakers and businesses with a guide on how to deal with those tax issues. It would also facilitate international dialogue that is being currently undertaken.
Editors

Contributors

Preface

CHAPTER 1
The Belt and Road Initiative: Will Tax Be a Facilitator or a Barrier?
Jeffrey Owens

CHAPTER 2
Neo-BEPS: China’s Proposal for International Tax Reform from the Perspective of the Belt and Road Initiative
Cao Mingxing (Bristar)

CHAPTER 3
Research on the International Taxation Issues under the Belt and Road Initiative: Comparison of Corporate Income Tax Laws and Tax Treaties
Wenjing Wang

CHAPTER 4
Comparison of Tax Issues in the Main Belt and Road Countries and Industries of Chinese Outbound Foreign Direct Investment
Yang He & Ying Shaokai

CHAPTER 5
Preferential Treatment under Chinese Tax Treaties with Belt and Road Countries and Disputes Regarding Their Application
Cui Xiaojing

CHAPTER 6
Going-Global Enterprises: Tax Planning for Cross-Border Earnings in Belt and Road Countries
Cao Mingxing & Liu Qichao

CHAPTER 7
International Tax Coordination under the Belt and Road Initiative
Wenjing Wang & Hongyu Lai

CHAPTER 8
Analysis of Financial and Tax Operations in Five Central Asian Countries
Wei Tong, Jie Lei & Yaqiong Tian

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
Jasmin Kollmann

CHAPTER 10
Transfer Pricing Issues Related to the One-Belt-One-Road Project
Raffaele Petruzzi, Mirna Solange Screpante, Claire (Xue) Peng, Norbert Roller & Vladimir Tyutyuryukov

CHAPTER 11
Tax Treaties Between Belt and Road Countries
Sathi Meyer-Nandi, David Orzechowski & Vladimir Tyutyuryukov

CHAPTER 12
VAT Challenges in the Belt and Road Initiative
Yuliya Shved & Karoline Spies

CHAPTER 13
Asia: Global Tax Policy Post-BEPS and the Perils of the Silk Road
Romero J.S. Tavares & Jeffrey Owens

CHAPTER 14
Creating a Positive Tax Climate for Complex Multijurisdictional Investment Projects
Jonathan Leigh Pemberton & Alicja Majdanska

Index

你可能需要


The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition): List Price: ￥497.55

￥482.62 Save ￥14.93 (3%)


Hong Kong Tax & Accounting Practical Toolkit (Basic Package): ￥3,161.07


Hong Kong Company Secretary Checklist, 2nd Edition: List Price: ￥1,283.40

￥1,244.90 Save ￥38.50 (3%)


Law of Companies in Hong Kong, 4th Edition (Hardcopy + e-Book): List Price: ￥3,255.00

￥3,157.35 Save ￥97.65 (3%)


Butterworths Hong Kong Discrimination Law Handbook, 4th Edition: List Price: ￥1,395.00

￥1,353.15 Save ￥41.85 (3%)


Sentencing in Hong Kong, 11th Edition: List Price: ￥3,329.40

￥3,229.52 Save ￥99.88 (3%)


Butterworths Hong Kong Company Law (Winding-Up and Miscellaneous Provisions) Handbook, 6th Edition: List Price: ￥2,120.40

￥2,056.79 Save ￥63.61 (3%)


Butterworths Hong Kong Company Law Handbook, 26th Edition: List Price: ￥4,092.00

￥3,969.24 Save ￥122.76 (3%)


Cross-Border Crime in Hong Kong: Extradition, Mutual Assistance & Financial Sanctions, 3rd Edition: List Price: ￥1,934.40

￥1,876.37 Save ￥58.03 (3%)


Clough & Clough on Personal Injuries: List Price: ￥1,395.00

￥1,353.15 Save ￥41.85 (3%)


Hong Kong Personal Insolvency Manual, 3rd Edition: List Price: ￥1,860.00

￥1,804.20 Save ￥55.80 (3%)


Butterworths Hong Kong Conveyancing and Property Law Handbook, 6th Edition: List Price: ￥1,674.00

￥1,623.78 Save ￥50.22 (3%)


A Practical Guide to Resolving Shareholder Disputes, 2nd Edition: List Price: ￥1,674.00

￥1,623.78 Save ￥50.22 (3%)


Tort Law in Hong Kong, 5th Edition (Hardcopy + ebook): List Price: ￥2,325.00

￥2,255.25 Save ￥69.75 (3%)


Company Law in Hong Kong: Practice and Procedure 2023 (Hardcopy + e-Book): List Price: ￥2,974.14

￥2,884.92 Save ￥89.22 (3%)


Company Law in Hong Kong: Insolvency 2023 (Hardcopy + e-Book): List Price: ￥2,643.99

￥2,564.67 Save ￥79.32 (3%)


Hong Kong Company Law, 15th Edition: List Price: ￥457.56

￥443.83 Save ￥13.73 (3%)


Private Equity in Hong Kong and China, 4th Edition: List Price: ￥1,860.00

￥1,804.20 Save ￥55.80 (3%)


Hong Kong Family Court Practice, 4th Edition: List Price: ￥2,511.00

￥2,435.67 Save ￥75.33 (3%)


Brooke's Notary Hong Kong, 3rd Edition: List Price: ￥1,581.00

￥1,533.57 Save ￥47.43 (3%)

“

Ordering from Professional Bookshop is fantastic, quick delivery great products, great customer service Siti L.
This is a great bookstore and have had no problems with them and all my orders have come on time and in good condition. Yang X.
Everything is perfect. Fast delivery. I highly recommend this website to all my friends and colleagues. Thanks Hoi Man L.
So thankful I am receiving all my books, thank you to all for a great service and excellent products Clinton K.
Professional Bookshop is amazing! I've been a loyal customer for over 5 years. Returns are easy to request, book or delivery complaints are taken seriously and the customer service team is friendly and patient. Mick D.
I wanted to informed you that the customer service is excellent. They were so polite and nice. I would continue to buy books from Professional Bookshop. Jingsong C.
Fast and quick service. Easy transaction method, arrived sooner than expected. Excellent packaging and the books received are in perfect condition! Thank you very much! I love the book and its quality. Saori B.
I can order any accounting books from worldwide from Professional Bookshop. Love this website and save my time to search from internet. Lingxiao R.
It is just so easy to find what you are always looking for and sometimes you can even find it up to 80% off what you would in the normal store. Graeme R.
I love shopping on Professional Bookshop! They have a wide range of accounting book with competent prices. Free shipping in Hong Kong is also really handy! Fergus Y.
Professional Bookshop is a great bookstore, I must say. Buying books in Professional Bookshop is so easy, great and reliable. It is highly recommendable. Deborah D.
A great site to shop accounting books and everything and with discountable prices. It’s my first choice whenever i want to shop something. Most trusted site. Zeng Z.
I found the books I needed and at a very low price. I am very happy and will definitely use it in the future Brian W.
I have been using Professional Bookshop for a while now. I am very impressed with customer service and delivery. When I need to have a return it is done very diligently. Olivia L.
Professional Bookshop is my default go to for finding the best prices and reading details of law books before buying. Detailed book description is very helpful. Tracy W.
I've been using Professional Bookshop since 2011 and they actually great, I always received great service and my book arrives on time. Lisa C.

所有书籍

Removing Tax Barriers to China's Belt and Road Initiative

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

所有书籍

Removing Tax Barriers to China's Belt and Road Initiative

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

video title