Download This PaperInternational Taxation in China: A Contextualized Analysis
International Taxation in China: A Contextualized Analysis (IBFD, 2016), ISBN: 978-90-8722-380-9
46 Pages Posted: 30 Mar 2018
Date Written: March 29, 2018
Abstract
This is a chapter of the book that provides a rich context for discussing the Chinese international tax system. It emphasizes the importance of cultural and institutional differences between China and Western democratic countries in understanding the Chinese international tax system.
Keywords: China, international taxation, GAAR, BEPS, Transfer Pricing
Suggested Citation: Suggested Citation
Li, Jinyan, International Taxation in China: A Contextualized Analysis (March 29, 2018). International Taxation in China: A Contextualized Analysis (IBFD, 2016), ISBN: 978-90-8722-380-9, Osgoode Legal Studies Research Paper No. 76, Available at SSRN: https://ssrn.com/abstract=3152583
Jinyan Li (Contact Author)
York University - Osgoode Hall Law School ( email )
4700 Keele Street
Toronto, Ontario M3J 1P3
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416-736-5025 (Phone)
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