A new dawn for the international tax system evolution from past to future and what role will China play?

A new dawn for the international tax system : evolution from past to future and what role will China play? / executive editors, Khoonming Ho, Yuesheng Jiang ; authors, Conrad Turley, David Chamberlain, Mario Petriccione.

Other author/creator	Jiang, Yuesheng.
Other author/creator	Ho, Khoonming.
Format	Electronic and Book
Publication Info	Amsterdam, The Netherlands : IBFD, [2017]
Description	xxxvi, 1057 pages : illustrations ; 23 cm
Supplemental Content	Full text available from Ebook Central - Academic Complete
Subject(s)	Double taxation. Double taxation--China. Taxation--Law and legislation. international tax law. globalization. MNE. international tax planning. transfer pricing. APA. intangibles. cost sharing arrangement. CFC. interest deduction. GAAR. tax treaty. e-commerce. harmful tax competition. tax authorities. case law. soft law.

Summary	The global tax system is currently in a period of flux, with the BEPS Project driving a significant overhaul of international tax rules. At the same time, China's growing economic sophistication has prompted radical change in Chinese cross-border tax rules and a shift in China's engagement with global tax rule-setting bodies. This book provides a long-run perspective on the development of the global taxation framework and analyses China's rules against developments elsewhere in the world.-- Source other than Library of Congress.
Bibliography note	Includes bibliographical references (pages 1027-1057).
Access restriction	Available only to authorized users.
Technical details	Mode of access: World Wide Web
Genre/form	Electronic books.
LCCN	2017410024
ISBN	9789087223908 (print)
ISBN	9087223900 (print)

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