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Chinese tax law and international treaties / Lorenzo Riccardi.
- Format:
- Book
- Author/Creator:
- Riccardi, Lorenzo.
- Language:
- English
- Subjects (All):
- Taxation--Law and legislation--China.
- Taxation.
- Taxation--Law and legislation.
- Double taxation.
- Corporations--Taxation--Law and legislation.
- China.
- Corporations--Taxation--Law and legislation--China.
- Corporations.
- Double taxation--China--Treaties.
- Genre:
- Treaties.
- Physical Description:
- xii, 270 pages : illustrations ; 24 cm
- Place of Publication:
- Heidelberg ; New York : Springer, [2013]
- Contents:
- Legislative background and tax reform
- Individual income tax law
- Company income tax
- Turnover taxes
- Profiles of international tax
- Introduction to international taxation
- Transfer pricing policies in China
- Anti-avoidance rules and permanent establishment concept
- International tax treaties.
- Notes:
- Includes bibliographical references.
- ISBN:
- 9783319002743
- 3319002740
- 9783319002750
- 3319002759
- OCLC:
- 829754719
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