The Resource Developments in China's treaty policy : where is the dragon heading?

Developments in China's treaty policy : where is the dragon heading?

Label
Developments in China's treaty policy : where is the dragon heading?
Title
Developments in China's treaty policy : where is the dragon heading?
Creator
Subject
Language
eng
Summary
This article examines China's treaty policy by comparing treaties with different states and regions, effective and terminated treaties, and the three periods of Chinese policy. The author concludes that policy is consistent with the growth of the Chinese economy in moving from a capital-importing to a capital-exporting country
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 72 (2018), no. 9 ; 22 p
http://library.link/vocab/creatorName
Long, Y. (Yi)
Geographic coverage
  • International
  • Asia
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • treaty policy
  • tax treaty
  • tie-breaker rule
  • PE
  • business profits
  • withholding tax
  • royalties
  • tax sparing credit
  • anti-avoidance
  • liability provisions
Label
Developments in China's treaty policy : where is the dragon heading?
Instantiates
Publication
Label
Developments in China's treaty policy : where is the dragon heading?
Publication

Library Locations

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      52.3736660 4.9336932
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