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Fundamental enterprise income tax reform in China : motivations and major changes
Li, Jinyan - In: Bulletin for international taxation 61 (2007) 12, pp. 519-528
Persistent link: https://www.econbiz.de/10003687631
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Transformation of the enterprise income tax in China : internationalization and Chinese innovations
Li, Jinyan; Huang, He - In: Bulletin for international taxation 62 (2008) 7, pp. 275-288
Persistent link: https://www.econbiz.de/10003746895
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China - Fundamental Enterprise Income Tax Reform in China: Motivations and Major Changes
Li, Jinyan - In: Bulletin for international taxation 61 (2007) 12, pp. 519-528
Persistent link: https://www.econbiz.de/10007890683
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Tax Treaty Monitor - Companion to the IBFD Treaties collection - China (People's Rep.) - The Great Fiscal Wall of China: Tax Treaties and Their Role in Defining and Defending China...
Li, Jinyan - In: Bulletin for international taxation 66 (2012) 9, pp. 452-452
Persistent link: https://www.econbiz.de/10010015702
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China - Transformation of the Enterprise Income Tax in China: Internationalization and Chinese Innovations - This article reviews the major elements of the enterprise income tax (E...
Li, Jinyan; Huang, He - In: Bulletin for international taxation 62 (2008) 7, pp. 275-288
Persistent link: https://www.econbiz.de/10008077372