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Justice Bowman on Substance over Form
ARNOLD, BRIAN J; LI, JINYAN - In: Canadian tax journal 58 (2010), pp. 127-141
Persistent link: https://www.econbiz.de/10008818968
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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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GAAR in Action: An Empirical Exploration of Tax Court of Canada Cases (1997-2009) and Judicial Decision Making
Li, Jinyan; Hwong, Thaddeus - In: Canadian tax journal 61 (2013) 2, pp. 321-366
Persistent link: https://www.econbiz.de/10010174359
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The Relationship Between Domestic Anti-Avoidance Legislation and Tax Treaties
Sandler, Daniel; Li, Jinyan - In: Canadian tax journal 45 (1997) 5, pp. 891-958
Persistent link: https://www.econbiz.de/10006995446
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The Appropriate Tax Treatment of the Reibursement of Moving Expenses
Arnold, Brian J.; Li, Jinyan - In: Canadian tax journal 44 (1996) 1, pp. 1-37
Persistent link: https://www.econbiz.de/10007000222
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Withholding Tax on Domestic Interest and Dividends
Li, Jinyan - In: Canadian tax journal 43 (1995) 3, pp. 553-591
Persistent link: https://www.econbiz.de/10007006266
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Tax Implications of Doing Business in China
Li, Jinyan - In: Canadian tax journal 43 (1995) 1, pp. 75-119
Persistent link: https://www.econbiz.de/10007008784
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Tax Sovereignty and International Tax Reform: The Author's Response
Li, Jinyan - In: Canadian tax journal 52 (2004) 1, pp. 141-148
Persistent link: https://www.econbiz.de/10006963207
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Policy Forum: Comments on International Taxation in the Age of Electronic Commerce: A Comparative Study
Li, Jinyan - In: Canadian tax journal 52 (2004) 1, pp. 106-108
Persistent link: https://www.econbiz.de/10006963211