The Resource The impact of the multlateral instrument on China
The impact of the multlateral instrument on China
Resource Information
The item The impact of the multlateral instrument on China represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The impact of the multlateral instrument on China represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article assesses the impact of the BEPS Action 15 Multilateral Instrument (MLI) on China by analysing the preliminary positions and reservations that China made when it signed the MLI and by questioning the compatibility of the MLI Explanatory Statement with the interpretation of Covered Tax Agreements in China. The author contends that implementation of the MLI will increase the discretionary power of tax authorities, which may lead to more uncertainties for taxpayers and more disputes arising from the interpretation and implementation of tax treaties. The author is also concerned that treaty shopping arrangements might increase when the anti-BEPS provisions of the MLI only modify some of the Covered Tax Agreements
- Language
- eng
- Label
- The impact of the multlateral instrument on China
- Title
- The impact of the multlateral instrument on China
- Language
- eng
- Summary
- This article assesses the impact of the BEPS Action 15 Multilateral Instrument (MLI) on China by analysing the preliminary positions and reservations that China made when it signed the MLI and by questioning the compatibility of the MLI Explanatory Statement with the interpretation of Covered Tax Agreements in China. The author contends that implementation of the MLI will increase the discretionary power of tax authorities, which may lead to more uncertainties for taxpayers and more disputes arising from the interpretation and implementation of tax treaties. The author is also concerned that treaty shopping arrangements might increase when the anti-BEPS provisions of the MLI only modify some of the Covered Tax Agreements
- Citation source
- In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 24 (2018), no. 6 ; 10 p
- http://library.link/vocab/creatorName
- Li, N
- Geographic coverage
- Asia
- Language note
- English
- http://library.link/vocab/subjectName
-
- MLI
- treaty interpretation
- treaty abuse
- capital gains
- treaty shopping
- hybrid mismatch
- dispute resolution
- MAP
- corresponding adjustment
- Label
- The impact of the multlateral instrument on China
- Label
- The impact of the multlateral instrument on China
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-impact-of-the-multlateral-instrument-on/xT5cwMGBRHY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-impact-of-the-multlateral-instrument-on/xT5cwMGBRHY/">The impact of the multlateral instrument on China</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item The impact of the multlateral instrument on China
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-impact-of-the-multlateral-instrument-on/xT5cwMGBRHY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-impact-of-the-multlateral-instrument-on/xT5cwMGBRHY/">The impact of the multlateral instrument on China</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
