The book provides insights to the alleviation of tensions between Chinese tax incentives and the WTO's subsidy rules, thus further offering implications for both China and the WTO on integrating in the world economy. Moreover, doing a comparative study with EU State aid law can also provide China with a source of inspiration for reviewing its legal mechanism in respect of tax incentives and the WTO for rethinking its subsidy rules with regard to achieving its objectives and purposes. Academics and students in related subject will be interested to read the book. Practitioners doing business…mehr
The book provides insights to the alleviation of tensions between Chinese tax incentives and the WTO's subsidy rules, thus further offering implications for both China and the WTO on integrating in the world economy. Moreover, doing a comparative study with EU State aid law can also provide China with a source of inspiration for reviewing its legal mechanism in respect of tax incentives and the WTO for rethinking its subsidy rules with regard to achieving its objectives and purposes. Academics and students in related subject will be interested to read the book. Practitioners doing business related to China, EU and international trade can be very interested in this book. Policymakers in both China and EU can also get valuable knowledge and inspiration from the book.
Diheng Xu received her Ph.D. in tax law (2016) from Tilburg University, the Netherlands. She completed her post-doctoral research in tax law (2017) at New York University School of Law, the USA. Before joining Tilburg University Fiscal Institute as an assistant professor, she was a research fellow at Singapore Management University Tax Academy-Centre for Excellence in Taxation, Singapore. She holds a bachelor's degree of law (2009), a bachelor's degree of economics (2009), and a master's degree of economic law (2012) from Wuhan University, China. She has exchange experiences in Austria (2010) and Australia (2009). Her research interests include corporate tax, international taxation, Chinese taxation, comparative tax law, tax policy, and EU tax law. Her Ph.D. research focuses on interactions between Chinese tax incentives and WTO's subsidy rules against the background of EU State aid. During her post-doctoral research, she independently finished a project on the convergence and divergence between China's implementation and OECD/G20 Base Erosion and Profit Shifting Minimum Standards. As a research fellow in Singapore, she focused more on tax issues in the region of Southeast Asia. Her works have been published by high-ranking peer-reviewed journals, such as World Tax Journal, Intertax, Bulletin for International Taxation, Asia-Pacific Tax Bulletin, Australian Tax Forum, World Competition, and International Taxation in China. She has presented her research at iconic international conferences, including conferences at Oxford University, New York University, International Bureau of Fiscal Documentation (IBFD), Vienna University of Economics and Business, Chinese University of Hong Kong, Leiden University, and the annual congress of European Association of Tax Law Professors (EATLP), etc. She has broad social networks with tax experts all over the world due to her intercontinental research experiences.
Inhaltsangabe
Introduction.- Overview of tax incentives as subsidies in the context of international trade and competition: rationale for granting and regulating tax incentives.- Subsidy rules of the WTO and State aid law in the EU.- The internal benchmark and Chinese tax incentives.- Testing Chinese tax incentives against the ASCM and EU State aid law.- The origins of the differences in the testing results.- Recommendations for Chinese tax incentives and the future for the WTO's subsidy rules.- Summary and conclusions.
Introduction.- Overview of tax incentives as subsidies in the context of international trade and competition: rationale for granting and regulating tax incentives.- Subsidy rules of the WTO and State aid law in the EU.- The internal benchmark and Chinese tax incentives.- Testing Chinese tax incentives against the ASCM and EU State aid law.- The origins of the differences in the testing results.- Recommendations for Chinese tax incentives and the future for the WTO's subsidy rules.- Summary and conclusions.
Es gelten unsere Allgemeinen Geschäftsbedingungen: www.buecher.de/agb
Impressum
www.buecher.de ist ein Internetauftritt der buecher.de internetstores GmbH
Geschäftsführung: Monica Sawhney | Roland Kölbl | Günter Hilger
Sitz der Gesellschaft: Batheyer Straße 115 - 117, 58099 Hagen
Postanschrift: Bürgermeister-Wegele-Str. 12, 86167 Augsburg
Amtsgericht Hagen HRB 13257
Steuernummer: 321/5800/1497