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
