Book contents
- A Global Analysis of Tax Treaty DisputesOECD CountriesVolume 1 and Volume 2
- Cambridge Tax Law Series
- A Global Analysis of Tax Treaty Disputes
- Copyright page
- Dedication
- Contents
- Acknowledgements
- Contributors
- List of Tables
- List of Figures
- List of Abbreviations
- Book part
- Table of Cases
- ‘The Golden Bridge’: Analytical Table of Cases by Pattern of Dispute
- Part I The Context of Tax Treaty Disputes
- Part II OECD Countries
- 1 Introduction
- Part III BRICS Countries
- 2 Tax Treaty Disputes in China
- 1 Introduction
- 2 Economic and Institutional Contexts
- 3 Historical Background: Tax Treaty Law
- 4 The Chinese Tax Treaty Network: Main Deviations from the OECD Model Convention
- 5 Core Disputes in the Active Income Arena
- 6 Core Disputes in the Passive Income Arena
- 7 Improper Use of Tax Treaty Law
- 8 Resolution of Tax Treaty Interpretation Disputes
- 9 Exchange of Information
- 10 Conclusion
- Appendix 1: Questionnaire, China
- Appendix 228
- Appendix 329
- Appendix 4
- 3 Tax Treaty Disputes in Hong Kong
- 4 Tax Treaty Disputes in Brazil*
- 5 Tax Treaty Disputes in Russia1
- 6 Tax Treaty Disputes in India
- 7 Tax Treaty Disputes in South Africa
- Part IV Countries Beyond the OECD and BRICS
- Part V Conclusion
- Index
Appendix 228
from 2 - Tax Treaty Disputes in China
Published online by Cambridge University Press: 31 August 2017
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Book contents
- A Global Analysis of Tax Treaty DisputesOECD CountriesVolume 1 and Volume 2
- Cambridge Tax Law Series
- A Global Analysis of Tax Treaty Disputes
- Copyright page
- Dedication
- Contents
- Acknowledgements
- Contributors
- List of Tables
- List of Figures
- List of Abbreviations
- Book part
- Table of Cases
- ‘The Golden Bridge’: Analytical Table of Cases by Pattern of Dispute
- Part I The Context of Tax Treaty Disputes
- Part II OECD Countries
- 1 Introduction
- Part III BRICS Countries
- 2 Tax Treaty Disputes in China
- 1 Introduction
- 2 Economic and Institutional Contexts
- 3 Historical Background: Tax Treaty Law
- 4 The Chinese Tax Treaty Network: Main Deviations from the OECD Model Convention
- 5 Core Disputes in the Active Income Arena
- 6 Core Disputes in the Passive Income Arena
- 7 Improper Use of Tax Treaty Law
- 8 Resolution of Tax Treaty Interpretation Disputes
- 9 Exchange of Information
- 10 Conclusion
- Appendix 1: Questionnaire, China
- Appendix 228
- Appendix 329
- Appendix 4
- 3 Tax Treaty Disputes in Hong Kong
- 4 Tax Treaty Disputes in Brazil*
- 5 Tax Treaty Disputes in Russia1
- 6 Tax Treaty Disputes in India
- 7 Tax Treaty Disputes in South Africa
- Part IV Countries Beyond the OECD and BRICS
- Part V Conclusion
- Index
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- A Global Analysis of Tax Treaty Disputes , pp. 761 - 816Publisher: Cambridge University PressPrint publication year: 2017