Europe-China Tax Treaties

Front Cover
Michael Lang, Jianwen Liu, Gongliang Tang
Kluwer Law International B.V., Jan 1, 2010 - Law - 298 pages
EUCOTAX (European Universities Cooperating on TAXes) is a network of tax institutes currently consisting of eleven universities: WU (Vienna University of Economics and Business) in Austria, Katholieke Universiteit Leuven in Belgium, Corvinus University of Budapest, Hungary, Universite Paris-I Pantheon-Sorbonne in France, Universitat Osnabruck in Germany, Libera, Universita Internazionale di Studi Sociali in Rome (and Universita degli Studi di Bologna for the research part), in Italy, Fiscaal Instituut Tilburg at Tilburg University in the Netherlands, Universidad de Barcelona in Spain, Uppsala University in Sweden, Queen Mary and Westfield College at the University of London in the United Kingdom, and Georgetown University in Washington DC, United States of America.

This network aims at initiating and coordinating both comparative education in taxation, through the organisation of activities such as winter courses and guest lectures, and comparative research in the field, by means of joint research projects, international conferences and exchange of researchers between various countries.

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. The entire project was for a large part financed by Eurasia-Pacific Uninet.
 

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Contents

Chapter
1
Substantive Scope
19
Business Profits Articles 5 6 7 8 9 and 14 OECD Model
33
Expansion of Source Jurisdiction through a Broad Permanent
47
Treatment of Transport Activities
70
Final Remarks
77
Chapter 3
79
Beneficial Owner Provision
90
Government Service
178
Chapter 6
187
Article 173 of the ChineseEuropean Tax Treaties
199
Methods to Avoid Double Taxation Article 23 OECD Model
205
Dividends from Substantial Holdings by a Company
214
Domestic Law
233
Chapter 8
237
Taxes Covered
239

Definition of Passive Income
92
Procedure for Reducing Tax at Source
98
Chapter 4
139
Gains from the Alienation of Movable Property
146
Gains from the Alienation of Shares Other than Shares
152
Chapter 5
163
Directors Fees
173
Conclusion
258
Chapter 9
261
Exchange of Information
274
Mutual Assistance in the Collection of Taxes
292
Index
295
Copyright

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