Wildy logo
(020) 7242 5778

Wildy’s Book News

Book News cover photo

Vol 22 No 7 July/August 2017

Book of the Month

Cover of Manual of Housing Law

Manual of Housing Law

Price: £60.00

Pupillage & Student Offers

Special Discounts for Pupils, Newly Called & Students

Read More ...

Secondhand & Out of Print

Browse Secondhand Online


Europe-China Tax Treaties

Edited by: Michael Lang, Jianwen Liu, Gongliang Tang

ISBN13: 9789041132161
Published: June 2010
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback
Price: £104.00

Low stock.

This 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 to which Chinese tax treaty policy differs with respect to EU and non-EU Member States.

They also highlight relevant policy changes over time. The fact that each contribution is the product of the collaboration between European and Chinese researchers and includes the results of the International Conference on Europe - China Tax Treaties Research, held in March 2009 in Beijing, serves to enrich its analysis.

Among the topics covered are the following:

  • Treaty Entitlement (Articles 1, 4 and 24 OECD Model)
  • Business Profits (Articles 5, 6, 7, 8, 9, and 14 OECD Model)
  • Passive Income (Articles 10, 11, and 12 OECD Model)
  • Capital Gains (Article 13 OECD Model)
  • Employment Income (Articles 15, 16, 18, 19, and 20 OECD Model)
  • Artistes and Sportsmen (Article 17 OECD Model)
  • Methods to Avoid Double Taxation (Article 23 OECD Model)
  • Non-Discrimination (Article 24 OECD Model)
  • Mutual Agreement, Exchange of Information and Mutual Assistance in the Collection of Taxes (Articles 25, 26 and 27 OECD Model)


Series: Eucotax

Transfer Pricing in the US: A Practical Guide ISBN 9789041191960
To be published September 2017
Kluwer Law International
The Impact of Tax Treaties and EU Law on Group Taxation Regimes ISBN 9789041169051
Published August 2016
Kluwer Law International
Tax Treaty Override ISBN 9789041154064
Published April 2014
Kluwer Law International
CCTB: Common Consolidated Corporate Tax Base - Selected Issues (EUCOTAX 35)
Edited by: Dennis Weber
ISBN 9789041138729
Published May 2012
Kluwer Law International
Intermediation of Insurance & Financial Services in European VAT ISBN 9789041137326
Published August 2011
Kluwer Law International
From Marks & Spencer to X Holding: The Future of Cross-Border Group Taxation ISBN 9789041133991
Published August 2011
Kluwer Law International
Fiscal Sovereignty of the Member States in an Internal Market: Past and Future ISBN 9789041134035
Published December 2010
Kluwer Law International
Integration Approaches to Group Taxation in European Internal Market ISBN 9789041127792
Published October 2008
Kluwer Law International
Tax Competition and EU Law
Carlo PintoResearch Associate, Department of Law, University of Amsterdam, Netherlands
ISBN 9789041199133
Published May 2003
Kluwer Law International