CHINA'S INCOME TAX CONCEPT OF "ENTERPRISE" AND THE CONCEPT OF "COMPANY" -- INTERACTION WITH THE AUSTRALIA-CHINA TAX TREATY - This article considers the interaction of Australia's and China's income tax laws with the Australia-China tax treaty and highlights some of the possible incongruent outcomes. The primary focus is on the issues relating to the tax unit or taxpayer. The article discusses, ...

Tax Reform in the China Context: The corporate tax unit & Chinese enterprise

Sharkey, Nolan, (2005)

TAX TREATY MONITOR - AUSTRALIA'S CAPITAL GAINS TAX AND DOUBLE TAXATION AGREEMENTS - On 19 December 2001, the Australian Taxation Office (ATO) issued a ruling entitled "Income tax and capital gains tax: Capital gains in pre-CGT tax treaties". In the ruling, the ATO concluded that Australia's taxation of capital gains under the Income Tax Assessment Act 1936 is not affected in any way by Australia's ...

Deutsch, Robert, (2002)

China's Tax Integrity in Context of the Emerging International Tax System

Sharkey, Nolan, (2012)