is a serious concern for foreign countries. For example, in China authorities have expressed a willingness to pursue a … levied on the income of a foreign corporation from which it receives dividends.This article looks at two taxes that China … stay. The JVITL taxes joint ventures operating in China on their world-wide income derived from production, business, and …

emanate from tax treaty implementation in China. In these cases, U.S. (and other foreign) investors face certain rules that …. The question arises as to whether U.S. taxpayers should contest such rules in China. Equally, the IRS faces the question …

The recent policy literature on fiscal federalism in China has concentrated on the large "vertical fiscal gap …

This paper argues that, the past ten years is an unprecedented “golden decade” for tax treaties policy in China to take … international taxation. Based on the examination of several key provisions under 29 tax treaties China signed and revisited since … China signed with the developed countries and the developing countries? To what extent may the China's tax treaties network …

China attracted considerable foreign investment following the opening of its economy in 1979. With the switch to a … quasi-market economy, China became reliant on taxes to fund government, opening the door to potential double taxation of … profits from foreign investment, first in China and second in the investors' home countries. The issue was resolved in a …

China has risen as a key ... …

China has been actively applying its general antiavoidance rule since its introduction on January 1, 2008. One of China … provisions of China's tax treaties, particularly article 13(5) of the U.N. model income tax treaty. The OECD and U … address Circular 698's compatibility with China's tax treaties. There is a consistency between article 10(2) and article 13 …