A New Dawn for the International Tax System
This book provides a long-run perspective on the development of the global taxation framework and analyses China’s rules against developments elsewhere in the world.
Why this book?
The global tax system is currently in a period of flux, with the BEPS Project driving a significant overhaul of international tax rules. At the same time, China’s growing economic sophistication has prompted radical change in Chinese cross-border tax rules and a shift in China’s engagement with global tax rule-setting bodies. This book provides a long-run perspective on the development of the global taxation framework and analyses China’s rules against developments elsewhere in the world.
A New Dawn for the International Tax System is a collaboration led by executive editors Khoonming Ho and Yuesheng Jiang, of KPMG China and the Jiangsu Provincial Office of the SAT, respectively.
A New Dawn for the International Tax System
DOI: https://doi.org/10.59403/3x8h82v
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Chapter 1: Globalization and Development of MNEs
DOI: https://doi.org/10.59403/3x8h82v
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Chapter 2: Global Strategic Planning of MNEs and International Tax
DOI: https://doi.org/10.59403/3x8h82v
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Chapter 3: Approaches of MNEs towards International Tax
DOI: https://doi.org/10.59403/3x8h82v
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Chapter 4: Tax Jurisdiction
DOI: https://doi.org/10.59403/3x8h82v
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Chapter 5: Transfer Pricing
DOI: https://doi.org/10.59403/3x8h82v
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Chapter 6: Advance Pricing Agreements
DOI: https://doi.org/10.59403/3x8h82v
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Chapter 7: Transfer Pricing for Intangible Assets and Cost Sharing Arrangements
DOI: https://doi.org/10.59403/3x8h82v
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Chapter 8: Controlled Foreign Corporation Rules
DOI: https://doi.org/10.59403/3x8h82v
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Chapter 9: Interest Deductions
DOI: https://doi.org/10.59403/3x8h82v
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Chapter 10: General Anti-Avoidance Rules
DOI: https://doi.org/10.59403/3x8h82v
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Chapter 11: Tax Treaties
DOI: https://doi.org/10.59403/3x8h82v
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Chapter 12: E-commerce
DOI: https://doi.org/10.59403/3x8h82v
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Chapter 13: Harmful Tax Competition
DOI: https://doi.org/10.59403/3x8h82v
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Chapter 14: Status and Trends in International Tax Cooperation
DOI: https://doi.org/10.59403/3x8h82v
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Chapter 15: Principal Forms of International Tax Cooperation
DOI: https://doi.org/10.59403/3x8h82v
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Chapter 16: International Tax Administration Solutions in Major Countries
DOI: https://doi.org/10.59403/3x8h82v
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Yuesheng Jiang is the Deputy Director-General of the Jiangsu Provincial Office of the SAT. He has more than 20 years of experience in international tax administration and leads many high-powered international tax and economic policy committees at the national and provincial levels.
Khoonming Ho is the Vice Chairman and Head of Tax at KPMG China, as well as the Head of Tax for KPMG Asia Pacific. Since 1993, Mr Ho has been actively involved in advising foreign investors on their investments and operations in China. He plays a leading role in government policy committees and is a thought leader in Chinese taxation.
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