Developing a Multilateral Instrument to Modify Bilateral Tax Treaties (Chinese version) PDF Download
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Author: OECD
Publisher: OECD Publishing
ISBN: 9264237879
Category :
Languages : zh-CN
Pages : 51
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Book Description
Author: OECD
Publisher: OECD Publishing
ISBN: 9264237879
Category :
Languages : zh-CN
Pages : 51
Get Book Here
Book Description
Author: OECD
Publisher: OECD Publishing
ISBN: 9264237151
Category :
Languages : ko
Pages : 59
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Author:
Publisher:
ISBN:
Category :
Languages : es
Pages : 63
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Author:
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ISBN:
Category :
Languages : es
Pages : 54
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Author: NATHALIE. BRAVO
Publisher:
ISBN: 9789087225902
Category :
Languages : en
Pages :
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Author: Dongmei Qiu
Publisher:
ISBN:
Category :
Languages : en
Pages : 34
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Book Description
This paper argues that, the past ten years is an unprecedented “golden decade” for tax treaties policy in China to take shape. The rapid developments have been closely interwoven with the economic, legal and institutional reforms that have taken place within the country in the larger scale, and deeply affected by the dynamic changes in the global realm of international taxation. Based on the examination of several key provisions under 29 tax treaties China signed and revisited since 2008, this research aims to offer answers to a set of questions such as: what are the differences between the BTTs that China signed with the developed countries and the developing countries? To what extent may the China's tax treaties network facilitate the outbound investment, particularly the “one-belt-one road” initiative? How will the signature of BEPS multilateral convention (2017) affect China's existing bilateral tax treaties?
Author: OECD
Publisher: OECD Publishing
ISBN: 9264263438
Category :
Languages : en
Pages : 24
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Book Description
Addressing base erosion and profit shifting is a key priority of governments around the globe. This Explanatory Statement offers an overview of the BEPS Project and outcomes.
Author: Kevin Holmes
Publisher: IBFD
ISBN: 9087220235
Category : Double taxation
Languages : en
Pages : 433
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Book Description
Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice operate to ultimately impose tax on international business and investment.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264287957
Category :
Languages : en
Pages : 658
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Book Description
This is the tenth edition of the condensed version of the "OECD Model Tax Convention on Income and on Capital". It contains the full text of the "Model Tax Convention on Income and Capital" as it read on 21 November 2017, but without the historical notes and the background reports included...
Author: OECD
Publisher: OECD Publishing
ISBN: 9264241132
Category :
Languages : en
Pages : 458
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Book Description
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 2.