The paper deals with the interplay of major international infrastructure initiatives, in particular China’s Belt and Road Initiative, Japan’s Partnership for Quality Infrastructure and the EU strategy on “Connecting Europe and Asia”. Their co-evolution is interpreted as the creation and...

Anti-tax avoidance and evasion measures are matters of great concern for both tax authorities and taxpayers. These concerns are particularly relevant in China and India, given the rapid growth of investment and the lack of experience in dealing with such issues, and as both countries have...

The international corporate tax system is considered as a network and, just like for transportation, ‘shortest' paths are computed, minimizing tax payments for multinational enterprises when repatriating profits. We include corporate income tax rates, withholding taxes on dividends, double tax...

Ever since the transfer pricing rules introduced in India and China they have undergone various updates based upon the requirements and need of countries and trade organisations. Concepts of the APA and SHRs have also been incorporated in their transfer pricing legislations and both countries...

The construction industry is important for Chinese rural to urban migrants. Over 90% of urban construction workers are rural migrants, and over a third of all rural migrants work in construction. The construction industry is not only particularly important, but is also different from other...

China's new Corporate Income Tax Law was passed in March 2007 and took effect on January 1, 2008. It terminated the dual corporate income tax regime by removing the preferential tax treatments offered to foreign investment enterprises (FIEs) and unifying the corporate income tax regime for FIEs...

High technology and innovation has become a central part of China's long-term growth strategy. The 2007 enterprise tax reform (EIT) significantly reduced the statutory tax rate of high-tech firms from 33 percent to at most 15 percent, and possibly less, guaranteed for at least 3 years. Before...

The paper argues that East Asia is setting the pace for the recent trend in regional and inter-regional integration, which is associated with multilateral infrastructure connectivity initiatives, like the "Belt and Road Initiative" (BRI) of the People's Republic of China and Japan's "Partnership...

The paper deals with the issue of how Japan is positioning itself in the emerging and contested field of international connectivity initiatives. It starts with surveying the emergence of the connectivity topic in recent years, paying attention to recent infrastructure initiatives in the...