The Resource A comparative study of the "royalties" provisions in the tax treaties concluded by China

A comparative study of the "royalties" provisions in the tax treaties concluded by China

Label
A comparative study of the "royalties" provisions in the tax treaties concluded by China
Title
A comparative study of the "royalties" provisions in the tax treaties concluded by China
Creator
Subject
Language
eng
Summary
In this article, the author undertakes a comparative study of the "royalties" provisions in the tax treaties that China has concluded by way of a general examination of the various issues relating to "royalties" together with an examination of specific examples
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 72 (2018), no. 3 ; p. 142-158
http://library.link/vocab/creatorName
Lan, S
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • royalties
  • liability provisions
  • tax treaty
  • know how
  • technical services
  • withholding tax
Label
A comparative study of the "royalties" provisions in the tax treaties concluded by China
Instantiates
Publication
Label
A comparative study of the "royalties" provisions in the tax treaties concluded by China
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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