The Great Fiscal Wall of China : Tax Treaties and Their Role in Defining and Defending China’s Tax Base

By taking the Great Wall of China as an analogy for China's treaty policy, the author considers key aspects of China's treaty network and its implications, and whether or not this constitutes a “Great Fiscal Wall of China.”Cited with the permission of IBFD

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Year of publication:	2012
Authors:	Li, Jinyan
Publisher:	[2012]: [S.l.] : SSRN
Subject:	China \| Doppelbesteuerung \| Double taxation \| Steuerpolitik \| Tax policy

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Extent:	1 Online-Ressource (29 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Bulletin for International Taxation, Vol. 66, p. 452, 2012 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments September 1, 2012 erstellt
Classification:	K33 - International Law ; K34 - Tax Law
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013099578