Table of Contents

Legislative Background and Tax Reform.- Individual Income Tax Law.- Company Income Tax.- Turnover Taxes.- Profiles of International Tax.- Introduction to International Taxation.- Transfer Pricing Policies in China.- Anti-Avoidance Rules and Permanent Establishment Concept.- International Tax Treaties.

About the Author

Lorenzo Riccardi is Tax Advisor and Certified Public Accountant specialized in international taxation. He is based in Shanghai, where he focuses on business and tax law, assisting foreign investments in East Asia. He is an auditor and an advisor for several corporate groups and he is partner and Head of Tax of the consulting firm GWA, specializing in emerging markets.