China–Europe Tax Treaties

ISBN-13: 9789811935657 / Angielski / Miękka / 2023

Lorenzo Riccardi;Giorgio Riccardi

Opis

This book covers the Tax Treaties which The People’s Republic of China has signed with various nations of the European Region. This book is a collection of the treaties, supplementary materials, and selected implementing circulars. It is edited and ordered according to geographical/economic criteria and accompanied with integrated with tables, domestic tax systems reports, and accompanying circulars and treaty model texts. This book has never been compiled for Chinese tax treaties before, providing a new resource for firms and researchers to access the materials with ease. This book has the potential to be a part of a volume on China double tax treaties, and the book will encompass the entirety of China’s Global Tax treaties. The intended readership of this book will be primarily professionals who are working in both the international accounting and legal industries. These readers frequently reference the treaties through the course of their normal business for the purpose of forming optimum tax structures and corporate structuring. However, it is also foreseeable that this book will be of interest to academic researchers in multiple fields from geo-politics, accounting, legal to economics. 

Spis treści

Introduction.- Countries Economic Data.- Countries Tax Domestic Systems.- Tax Treaties Tables.- UN Model Treaty.- ECF Model Treaty.- Collection of tax treaties.- Selection of Tax Circulars.

O autorze

Lorenzo Riccardi is a certified public accountant, auditor, and a member of international CPA associations. He teaches at Shanghai University. An expert on international taxation, M&A, and group taxation, and he is the author of several tax publications and holds regular seminars in the Far East Region.

Giorgio Riccardi is a certified public accountant and auditor. He holds a master’s degree in economics from UIBE Beijing. He is an expert on personal tax planning, corporate taxation, and direct foreign investments in Asia and has published several articles on international taxation and corporate regulations.