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~subject:"Double taxation"
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Double taxation
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Canete, Bernhard
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Eckerstorfer, Martin
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Guo, Weizhen
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Europe-China tax treaties : [... were presented at the International Conference on Europe-China Tax Treaties Research in Beijing (19 - 20 Mar. 2009)]
9
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ECONIS (ZBW)
9
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1
Treaty entitlement (Articles 1, 4, and 2 OECD model)
Eckerstorfer, Martin
;
Xiong, Wei
- In:
Europe-China tax treaties : [... were presented at the …
,
(pp. 1-32)
.
2010
Persistent link: https://www.econbiz.de/10003981104
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2
Business profits (Articles 5, 6, 7, 8, 9, and 14 OECD model)
Ecker, Thomas
;
Tang, Jieyin
- In:
Europe-China tax treaties : [... were presented at the …
,
(pp. 33-78)
.
2010
Persistent link: https://www.econbiz.de/10003981106
Saved in:
3
Passive income (Articles 10, 11, and 12 OECD model)
Canete, Bernhard
;
Cao, Bristar Mingxing
;
Huang, Yun
- In:
Europe-China tax treaties : [... were presented at the …
,
(pp. 79-137)
.
2010
Persistent link: https://www.econbiz.de/10003981111
Saved in:
4
Capital gains (Article 13 OECD model)
Fölhs, Bernhard
;
Guo, Weizhen
- In:
Europe-China tax treaties : [... were presented at the …
,
(pp. 139-162)
.
2010
Persistent link: https://www.econbiz.de/10003981113
Saved in:
5
Employment income (Articles 15, 16, 18, 19, and 20 OECD model)
Günther, Oliver-Christoph
;
Xing, Weibo
;
Zhang, Jingping
- In:
Europe-China tax treaties : [... were presented at the …
,
(pp. 163-186)
.
2010
Persistent link: https://www.econbiz.de/10003981117
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6
Artistes and sportsmen ( Article 17 OECD model)
Simader, Karin
;
Zhai, Jiguang
- In:
Europe-China tax treaties : [... were presented at the …
,
(pp. 187-203)
.
2010
Persistent link: https://www.econbiz.de/10003981119
Saved in:
7
Methods to avoid double taxation (Article 23 OECD model)
Massoner, Christian
;
Liu, Miao
;
Yang, Huifang
- In:
Europe-China tax treaties : [... were presented at the …
,
(pp. 205-235)
.
2010
Persistent link: https://www.econbiz.de/10003981122
Saved in:
8
Non-discrimination (Article 24 OECD model)
Dziurdź, Kasper
;
Zhu, Yansheng
- In:
Europe-China tax treaties : [... were presented at the …
,
(pp. 237-259)
.
2010
Persistent link: https://www.econbiz.de/10003981126
Saved in:
9
Mutual agreement, exchange of information and mutual assistance in the collection of taxes (Articles 25, 26, and 27 OECD model)
Koppensteiner, Franz
;
Li, Gang
;
Zhang, Fuqiang
- In:
Europe-China tax treaties : [... were presented at the …
,
(pp. 261-294)
.
2010
Persistent link: https://www.econbiz.de/10003981128
Saved in:
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