The Resource Towards an improved design of the Chinese general anti-avoidance rule : a comparative analysis

Towards an improved design of the Chinese general anti-avoidance rule : a comparative analysis

Label
Towards an improved design of the Chinese general anti-avoidance rule : a comparative analysis
Title
Towards an improved design of the Chinese general anti-avoidance rule : a comparative analysis
Creator
Subject
Language
eng
Summary
In this article, the authors examine the operation of the Chinese general anti-avoidance rule (GAAR) and compare it with GAARs in other regimes. Their analysis suggests that in China there are still fundamental problems with the legislative design of the GAAR, with the manner in which it is being administered by the revenue authorities and with the manner in which it is being interpreted by the judiciary. Greater certainty, consistency and clarity is still required
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 68 (2014),
http://library.link/vocab/creatorName
  • Xiong, W
  • Evans, C
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • GAAR
  • ability to pay
  • anti-avoidance
  • tax treaty
Label
Towards an improved design of the Chinese general anti-avoidance rule : a comparative analysis
Instantiates
Publication
Label
Towards an improved design of the Chinese general anti-avoidance rule : a comparative analysis
Publication

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