Titlebook: China–Europe Tax Treaties ; Selected Tax Treatie Lorenzo Riccardi,Giorgio Riccardi Book 2022 The Editor(s) (if applicable) and The Author(s

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https://doi.org/10.1007/978-3-319-07761-1Belgium, officially the Kingdom of Belgium, is a state in Western Europe. Belgium borders the Netherlands to the north, Germany to the east, Luxembourg to the southeast, France to the southwest, and the North Sea to the northwest. Belgium’s capital and largest city is Brussels.

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Karel Kreijns,Monique Bijker,Joshua WeidlichItaly, officially the Republic of Italy, is a state in Southern Europe. Italy borders with France to the north-west, Switzerland to the north, Austria and Slovenia to the North-East, and the enclaved microstates of Vatican City and San Marino.

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Fan Huang,Liu Huang,Pey-Tee OonThe Netherlands, officially the Kingdom of the Netherlands, is a state in Western Europe. The Netherlands borders Germany to the east, Belgium to the south, and the North Sea to the northwest.

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The Process of Negotiating Tax Treaties,Double tax treaties typically develop from periods of enhanced relations between both contracting nations.

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Objectives of Tax Treaties,Tax treaties at a general level are instruments to facilitate international trade and investment between the signatories, through the process of removing the impediment of double taxation. This general purpose is followed by more specific and situational reasons for a double tax treaty.

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