This paper examines the investments made by China in key African countries and analyses the effects of such investment … measures are. The risks identified in this study will be evaluated against the actual or potential benefits arising from China … doing, benefit fully and responsibly from China’s interest in Africa …

This article reviews the major elements of the enterprise income tax (EIT) system in China and examines the dynamic …, China's policy concerns and traditional issues play a role in the new system. The article concludes with some observations …

, the international impact of the Chinese GAAR is expected to grow significantly given China's increasingly proactive …

In the post-BEPS era, China, as a non-OECD member country but a member of the G20, has a positive attitude towards the … implementation presents divergence with the OECD/G20 BEPS minimum standard of transfer pricing. China has embedded its own rationale … Chinese market, into its newly released rules. This article introduces convergence and divergence between China …

The recent policy literature on fiscal federalism in China has concentrated on the large “vertical fiscal gap …

effectively carry out an exchange of tax information. Also, China signed the Multilateral Convention on Mutual Administrative … Assistance in Tax Matters on August 27, 2013, which expands China's capacity to exchange tax information exchange.According to … the Release of Joint Outcomes of the Economic Track under the U.S.-China Strategic and Economic Dialogue V, the Chinese …