Zobrazeno 1 - 10 of 26 pro vyhledávání: '"Diheng Xu"'
1
Akademický článek
Why does China have a state-oriented attitude towards tax incentives?
Autor: Diheng Xu1 d.xu_1@tilburguniversity.edu
Publikováno v: Australian Tax Forum. 2018, Vol. 33 Issue 4, p805-825. 21p.
Zobrazit plný text záznamu
2
Elektronická kniha
Interactions Between Chinese Tax Incentives and WTO’s Subsidy Rules Against the Background of EU State Aid
Autor: Diheng Xu
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 stu
Zobrazit plný text záznamu
3
A Step Forward for Tax Dispute Resolution between China and ASEAN Countries under the Belt and Road Initiative
Autor: Diheng Xu
Publikováno v: Tilburg University-PURE
China has a closer business relationship with Southeast Asian countries under the Belt and Road Initiative (BRI). To ensure tax certainty for the investment, it is necessary to establish an effective and efficient tax dispute resolution mechanism. Th
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::9d04c72474be7a06029733feaa7b56f4
https://research.tilburguniversity.edu/en/publications/b195f207-4ab3-4834-8203-1e5daeb2bab5
Zobrazit plný text záznamu
4
Improved tax dispute resolution between China and the ASEAN countries under the Belt and Road Initiative
Autor: Diheng Xu
Publikováno v: Bulletin for International Taxation, 72(12). International Bureau of Fiscal Documentation
Tilburg University-PURE
China has established the Belt and Road Initiative International Commercial Court-Connected and Mediation Centre, which is intended to resolve commercial disputes between China and the ASEAN countries. In this article, the author analyses the advanta
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::70a4ce803d5526abbe0171f4e75cdfa1
https://research.tilburguniversity.edu/en/publications/5f6f508b-02c2-4f7f-a8a5-9a3ce6ea1387
Zobrazit plný text záznamu
5
The convergence and divergence between China's implementation and OECD/G20 BEPS minimum standards
Autor: Diheng Xu
Publikováno v: World Tax Journal, 10(3), 471-496. IBFD
Tilburg University-PURE
In the post-BEPS era, China, as a non-OECD member country but a member of the G20, has a positive attitude towards the implementation of the OECD/G20 BEPS Action Plan, especially in the area of treaty abuse and dispute resolution. However, the implem
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::e7b1892a698b8f3733248bae50a8007e
https://research.tilburguniversity.edu/en/publications/a1b05dfb-9fc7-4fba-9986-e194744a22b1
Zobrazit plný text záznamu
7
Akademický článek
Rationale Behind State Aid Control over Tax Incentives.
Autor: Diheng XU
Publikováno v: World Competition: Law & Economics Review; Jun2018, Vol. 41 Issue 2, p255-274, 20p
Zobrazit plný text záznamu
9
Periodical
Prospects on the Relationship between Chinese Direct Tax Incentives and Subsidy Rules of the World Trade Organization.
Autor: Diheng Xu
Publikováno v: Intertax, International Tax Review; Jun/Jul2016, Vol. 44 Issue 6/7, p538-549, 12p
Zobrazit plný text záznamu
10
Evaluation of Value Added Tax exemption for small and low-profit enterprises in China – An analysis based on the principle of proportionality
Autor: Diheng Xu
Publikováno v: Tilburg University-PURE
Asia-Pacific Tax Bulletin, 27(3), 1-7. International Bureau of Fiscal Documentation
In China, VAT exemption has been used as a tax incentive for supporting small and low-profit enterprises (SLEs) in recent years, aimed at reducing their tax burden. However, according to the principle of proportionality, VAT exemptions may not be the
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::cf6975a9bc8e4da4d377d66c5a85adba
https://research.tilburguniversity.edu/en/publications/6cf5a5d1-49ad-4bc7-8b34-72897352fc6c
Zobrazit plný text záznamu

Vyhledávací nástroje:

Upřesnit hledání

Omezení vyhledávání
Plný text Recenzováno Digitální knihovna AV ČR
Zdroje