The Development of China's Tax Treaties Policy: Taking the Tax Treaties Revisited and Signed by China in the Last Decade as the Sample

Abstract

This paper argues that, the past ten years is an unprecedented “golden decade” for tax treaties policy in China to take shape. The rapid developments have been closely interwoven with the economic, legal and institutional reforms that have taken place within the country in the larger scale, and deeply affected by the dynamic changes in the global realm of international taxation. Based on the examination of several key provisions under 29 tax treaties China signed and revisited since 2008, this research aims to offer answers to a set of questions such as: what are the differences between the BTTs that China signed with the developed countries and the developing countries? To what extent may the China’s tax treaties network facilitate the outbound investment, particularly the “one-belt-one road” initiative? How will the signature of BEPS multilateral convention (2017) affect China’s existing bilateral tax treaties?

Keywords: Tax Treaties, Anti-avoidance Rules

JEL Classification: K