//-->
Capital gains (article 13 OECD model convention)
Simontacchi, Stefano, (2008)
Beneficial ownership, conduit company and treaty shopping : is a capital gains exemption still available in China?
Yang, Houlu, (2012)
China's Capital Gains Taxation of Nonresidents and the Legitimate Use of Tax Treaties
Qiu, Dongmei, (2014)