China’s Surprising Silence on Digital Taxation
Tax Notes International, June 24, 2019
Posted: 5 Aug 2019
Date Written: June 24, 2019
Abstract
The article demonstrates why China has been relatively absent from international debates on digital taxation and concludes that while China is likely to favor a minimum effective tax approach, it will look to other countries to direct the reform.
Keywords: Tax Reform, Digital Services Tax, Comparative Law
JEL Classification: K34
Suggested Citation: Suggested Citation
Dai, Yue, China’s Surprising Silence on Digital Taxation (June 24, 2019). Tax Notes International, June 24, 2019, Available at SSRN: https://ssrn.com/abstract=3428911 or http://dx.doi.org/10.2139/ssrn.3428911
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.