Europe - China Tax Treaties (Eucotax Series on European Taxation)
ISBN-13:
9789041132161
ISBN-10:
9041132163
Author:
Michael Lang
Publication date:
2010
Publisher:
Kluwer Law Intl
Format:
Hardcover
298 pages
Category:
Comparative
,
Legal Theory & Systems
,
Tax Law
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Book details
ISBN-13:
9789041132161
ISBN-10:
9041132163
Author:
Michael Lang
Publication date:
2010
Publisher:
Kluwer Law Intl
Format:
Hardcover
298 pages
Category:
Comparative
,
Legal Theory & Systems
,
Tax Law
Summary
Europe - China Tax Treaties (Eucotax Series on European Taxation) (ISBN-13: 9789041132161 and ISBN-10: 9041132163), written by authors
Michael Lang, was published by Kluwer Law Intl in 2010.
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Description
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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