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001469781 001__ 1469781
001469781 003__ OCoLC
001469781 005__ 20230803003346.0
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001469781 008__ 230617s2023\\\\si\a\\\\ob\\\\000\0\eng\d
001469781 019__ $$a1382691053
001469781 020__ $$a9789819911646$$q(electronic bk.)
001469781 020__ $$a9819911648$$q(electronic bk.)
001469781 020__ $$z9789819911639
001469781 020__ $$z981991163X
001469781 0247_ $$a10.1007/978-981-99-1164-6$$2doi
001469781 035__ $$aSP(OCoLC)1382696240
001469781 040__ $$aEBLCP$$beng$$erda$$epn$$cEBLCP$$dYDX$$dGW5XE$$dOCLCF$$dN$T
001469781 043__ $$aa-cc---
001469781 049__ $$aISEA
001469781 050_4 $$aHC430.S9
001469781 08204 $$a338.951$$223/eng/20230626
001469781 1001_ $$aXu, Diheng,$$d1987-$$eauthor.
001469781 24510 $$aInteractions between Chinese tax incentives and WTO's subsidy rules against the background of EU state aid /$$cDiheng Xu.
001469781 264_1 $$aSingapore :$$bSpringer,$$c[2023]
001469781 264_4 $$c©2023
001469781 300__ $$a1 online resource (xiii, 259 pages) :$$billustrations (some color)
001469781 336__ $$atext$$btxt$$2rdacontent
001469781 337__ $$acomputer$$bc$$2rdamedia
001469781 338__ $$aonline resource$$bcr$$2rdacarrier
001469781 504__ $$aIncludes bibliographical references.
001469781 5058_ $$aIntro -- Acknowledgements -- Contents -- Abbreviations -- 1 Introduction -- 1.1 Research Background -- 1.1.1 Subsidy Rules of the WTO -- 1.1.2 Tax Incentives as Subsidies -- 1.1.3 EU State Aid Law -- 1.1.4 Chinese Tax Incentives and the WTO -- 1.1.5 The Evolution of Chinese Tax Incentives -- 1.2 State of the Art -- 1.3 Research Questions and Methodology -- 1.3.1 Main Research Questions -- 1.3.2 Sub-questions -- 1.3.3 Methodology -- 1.4 Limitations -- 1.5 Relevance of the Research -- 1.6 Structure of the Research -- References
001469781 5058_ $$a2 Overview of Tax Incentives as Subsidies in the Context of International Trade and Competition: Rationale for Granting and Regulating Tax Incentives -- 2.1 Introduction -- 2.2 Overview of Subsidies -- 2.2.1 Premise -- 2.2.2 Concept of Subsidies -- 2.3 Tax Incentives as Subsidies -- 2.3.1 Concept of Tax Incentives -- 2.3.2 Tax Incentives as Subsidies -- 2.3.3 Tax Incentives and Tax Expenditures -- 2.3.4 Tax Incentives as a Method of Tax Competition -- 2.4 Rationale for Granting Tax Incentives as Subsidies -- 2.4.1 Efficiency Rationale -- 2.4.2 Equity Rationale -- 2.4.3 Sound Tax Competition
001469781 5058_ $$a2.5 Rationale for Regulating Tax Incentives as Subsidies -- 2.5.1 Efficiency Rationale -- 2.5.2 Equity Rationale -- 2.5.3 Harmful Tax Competition -- 2.6 Matrix: Comparing the Rationale for Granting and Regulating Tax Incentives -- 2.7 International Legal Regulation of Tax Incentives -- 2.7.1 Benchmarks for Regulation: Efficiency and Equity -- 2.7.2 Regulating the Harmful Effects of Tax Incentives -- 2.7.3 Legal Regulation Based on the Rule of Law -- 2.7.4 International Regulation -- 2.8 Conclusion -- References -- 3 Subsidy Rules of the WTO and State Aid Law in the EU -- 3.1 Introduction
001469781 5058_ $$a3.2 External Benchmark: Based on the Common Object and Purpose of the WTO's Subsidy Rules and EU State Aid -- 3.2.1 Introduction -- 3.2.2 The WTO Regulation of Subsidies -- 3.2.3 The European Union's Regulation of State Aid -- 3.2.4 External Benchmark: The Creation of a Level Playing Field Based on the Common Object and Purpose of the WTO and the EU -- 3.2.5 Conclusion -- 3.3 Overview of the Agreement on Subsidies and Countervailing Measures (the ASCM) -- 3.3.1 Definition of Subsidies -- 3.3.2 Classification of Subsidies -- 3.3.3 Remedies -- 3.3.4 The Impact of the ASCM on Taxation
001469781 5058_ $$a3.3.5 The Application of the ASCM to Tax Incentives -- 3.3.6 Conclusion -- 3.4 Overview on the EU State Aid Law -- 3.4.1 The Concept of State Aid -- 3.4.2 Compatible State Aid -- 3.4.3 Controlling Procedure of State Aid -- 3.4.4 The Application of the EU State Aid Law to Tax Incentives -- 3.4.5 Conclusion -- 3.5 Comparison of Subsidy Rules in the WTO and EU State Aid Law -- 3.5.1 Preliminary Remarks -- 3.5.2 Matrix of the Comparison -- 3.5.3 Reasons for Differences -- 3.6 Conclusion -- References -- 4 The Internal Benchmark and Chinese Tax Incentives -- 4.1 Introduction -- 4.2 Chinese Taxation from 1949 to 1978
001469781 506__ $$aAccess limited to authorized users.
001469781 520__ $$aThe book provides insights to the alleviation of tensions between Chinese tax incentives and the WTOs 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.
001469781 588__ $$aDescription based upon print version of record.
001469781 650_0 $$aSubsidies$$zChina.
001469781 650_0 $$aTaxation$$xLaw and legislation$$zChina.
001469781 651_0 $$aChina$$xForeign economic relations.
001469781 655_0 $$aElectronic books.
001469781 77608 $$iPrint version:$$aXu, Diheng$$tInteractions Between Chinese Tax Incentives and WTO's Subsidy Rules Against the Background of EU State Aid$$dSingapore : Springer Singapore Pte. Limited,c2023$$z9789819911639
001469781 852__ $$bebk
001469781 85640 $$3Springer Nature$$uhttps://univsouthin.idm.oclc.org/login?url=https://link.springer.com/10.1007/978-981-99-1164-6$$zOnline Access$$91397441.1
001469781 909CO $$ooai:library.usi.edu:1469781$$pGLOBAL_SET
001469781 980__ $$aBIB
001469781 980__ $$aEBOOK
001469781 982__ $$aEbook
001469781 983__ $$aOnline
001469781 994__ $$a92$$bISE