China–Europe Tax Treaties: Selected Tax Treaties and International Taxation

Contents
Historical Background to International Treaties
The Process of Negotiating Tax Treaties
The United Nations Model and OECD Model Tax Conventions
Objectives of Tax Treaties
Contents of a Typical Tax Treaty
Introduction to Chinese Taxation
	Legislative Background and Tax Reform
	Sources of Chinese Tax Law
	Tax Classification
		Individual Income Tax
		Company Income Tax
		Value Added Tax
		Consumption Tax
		Other Taxes
		Customs Duties
	Individual Income Tax
		Tax Residence
		Tax Liability
		Worldwide Taxation and Six-Year Rule
		Income Classification
		Calculation of Taxable Income
		Individual Income Tax Rates
		Social Contributions
		Special Additional Deductions
		Tax Allowances for Expats
	Company Income Tax
		Company Income Tax Rate
		Taxable Entities
		Categories of Taxable Income
		The Source of the Income
		Tax Liability and Computation
		Withholding Tax
		Withholding Agent
		Tax Computation and Deadlines
		Anti-avoidance Rules
	Transfer Pricing
		General Framework
		Related-Party Definition
		Master File
		Local File
		Special Issue File
		Country-By-Country Reporting
	China at a Glance
	Appendix: Tax Revenue
		Main Items of China General Public Budget Revenue
		Tax Revenue Breakdown
An Overview of China Europe Trade and Economies
	European Economies
	European Economies: Openness to Business
	European Economies: Trade
	European Economies and China: Import, Export, and Trade Balance
	European Economies and China: Two Main Import Categories from China
	European Economies and China: Two Main Export Categories to China
	European Economies and China: Bilateral Double Tax Agreement
China—European Double Tax Treaties
Austria
Belgium
Czech Republic
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Poland
Portugal
Romania
Russia
Spain
Sweden
Switzerland
United Kingdom