"Index" [2019] ELECD 308; in Shi, Jichun (ed), "Renmin Chinese Law Review" (Edward Elgar Publishing, 2019) 295

Book Title: Renmin Chinese Law Review

Editor(s): Shi, Jichun

Publisher: Edward Elgar Publishing

ISBN: 9781788976732

Section Title: Index

Number of pages: 22

Extract:

Index advance tax rulings 56­79 Administration of Tax Collection Law 56, 58, 60, 76 administrative reconsiderations 78 advance pricing arrangements 60­61 Anhui Magang Holding Company 74 Anhui Provincial Office SAT 74 Australia 69, 72, 78 basic conditions of other countries 67­8 basic content, comparison of 68­72 Belgium 71 binding effect 67­9 Canada 68, 70, 71, 75 China Life Insurance (Group) Company 73 China National Offshore Corporation 73 definition and classification 57­9 Denmark 72 disclosure 72 dissatisfaction about ruling (substantial defect) 78 dissatisfaction with procedure of ruling (procedural defect) 78 Enterprise Income Tax Law 60 Enterprise Income Tax Law Regulation, Implementation of 60 establishment of advance ruling system 67 Europe 69, 76 fee charging 62, 65, 67­8, 69­70 Finland 72 Formulation of Tax Regulatory Documents, Administrative Measures for 59 295 fraud 75 free of charge rulings 63, 75­6 freedom of information 72 and general tax consulting services, connection between 66 Germany 68, 69, 75 handling rulings 77 historical interpretation 77 Hong Kong China 71, 74 independent transaction principle 60 individual tax case, response to 61 information disclosure 76 issuing rulings 77 Japan 69 Korea 71, 72, 74 limitation of subject to State Administration of Taxation 73­4 Ministry of Justice 56 modification of name of system 73 nature of, extracting 62­7 Netherlands 69 New Zealand 71 non-Organisation for Economic Co-operation and Development (OECD) countries 67 North America 69, 76 Notice of the General Office of the State Administration of ...