Download This PaperTwo Paths for Developing Anti-Avoidance Rules in China
Asia Pacific Tax Bulletin, Vol. 17, No. 1, 2011
8 Pages Posted: 21 Nov 2011
Date Written: November 1, 2010
Abstract
This paper argues that anti-avoidance rules are being applied in China not in the absence of the rule of law, but in parallel to the rule of law. Chinese taxpayers and tax administrators collectively have the choice of pursuing discussions about the boundary between legitimate and illegitimate tax planning along two alternative paths. In one of these paths the rule of law figures as an important norm, while in the other it does not. This paper discusses how each works.
Keywords: anti-avoidance, rule of law
JEL Classification: H25, K34
Suggested Citation: Suggested Citation
Cui, Wei, Two Paths for Developing Anti-Avoidance Rules in China (November 1, 2010). Asia Pacific Tax Bulletin, Vol. 17, No. 1, 2011, Available at SSRN: https://ssrn.com/abstract=1962157
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