Europe-China Tax Treaties

by Gongliang Tang and Jianwen Liu

The 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 chapter 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...

• Format: Hardcover
• Language: English
• ISBN: 9041132163
• ISBN13: 9789041132161
• Release Date: May 2010
• Publisher: Kluwer Law International
• Length: 320 Pages
• Weight: 1.38 lbs.
• Dimensions: 0.8" x 6.1" x 9.2"