The effect of the general anti-avoidance rule on corporate tax avoidance in China
Year of publication: |
2019
|
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Authors: | Leung, Sidney C. M. ; Richardson, Grant ; Taylor, Grantley |
Published in: |
Journal of contemporary accounting & economics. - Kidlington [u.a.] : Elsevier, ISSN 1815-5669, ZDB-ID 2539795-3. - Vol. 15.2019, 1, p. 105-117
|
Subject: | General anti-avoidance rule (GAAR) | Corporate tax avoidance | China | Steuervermeidung | Tax avoidance | Unternehmensbesteuerung | Corporate taxation | Steuerrecht | Tax law | Körperschaftsteuer | Corporate income tax |
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