International Taxation in China

This book deals with the Chinese international tax regime, focusing on the enterprise income tax and tax treaties.

Why this book?

Chinese tax law affects corporations engaged in cross-border transactions with China. It may also impact the development of the international tax regime as China is increasingly engaged in international tax reform efforts, such as the G20/OECD BEPS Project. Chinese tax law is thus important to taxpayers, tax professionals and policymakers worldwide. However, it is a challenge to find comprehensive information and insightful analysis of Chinese tax law in English. International Taxation in China: A Contextualized Analysis meets that challenge.

This book deals with the Chinese international tax regime, focusing on the enterprise income tax and tax treaties. First, it covers the standard topics: inbound and outbound rules, withholding taxes, transfer pricing, tax avoidance, and base erosion and profit shifting. It then sets forth the technical tax rules in their specific Chinese legal and institutional context, for example, the approach of Chinese courts to the interpretation and application of tax law and the crucial role played by the State Administration of Taxation, which are significantly different from the role of their counterparts in Western countries. Examples, tables and detailed footnotes are used to help explain the rules in the legislation and the law in practice. Throughout the work, the author seeks to shed light on the Chinese way of thinking about international taxation.

“In sum, this book is a mature work by a scholar at the top of her game. For anyone with an interest in Chinese international taxation, the book is rewarding on several levels; for anyone with a professional need to understand Chinese international tax policy and practice, the book should be your ‘go-to’ source.” (Preface by Brian J. Arnold)


Sample excerpt, including table of contents


Jinyan Li is a tax academic well versed in both Chinese and international tax law. Since the late 1980s, she has published widely, including books, journal articles and expert reports. Many of her projects have been funded with research grants. She currently teaches at Osgoode Hall Law School, York University, Canada, and lectures at Qinghua Law School, China, and the University of Sydney, Australia. Prof. Li has been an expert consultant on tax reforms in China, Canada and several other countries, and has experience with advising clients on cross-border tax planning and tax litigation.