The Great Fiscal Wall of China: Tax Treaties and Their Role in Defining and Defending China’s Tax Base

Li, Jinyan

The Great Fiscal Wall of China: Tax Treaties and Their Role in Defining and Defending China’s Tax Base

Bulletin for International Taxation, Vol. 66, p. 452, 2012

Osgoode CLPE Research Paper No. 44/2012

29 Pages Posted: 9 Oct 2012 Last revised: 14 Dec 2012

Jinyan Li

York University - Osgoode Hall Law School

Date Written: September 1, 2012

Abstract

By taking the Great Wall of China as an analogy for China’s treaty policy, the author considers key aspects of China’s treaty network and its implications, and whether or not this constitutes a “Great Fiscal Wall of China.”

Cited with the permission of IBFD.

Keywords: fiscal, tax, treaties, China, tax base

JEL Classification: K33, K34

Suggested Citation: Suggested Citation

Li, Jinyan, The Great Fiscal Wall of China: Tax Treaties and Their Role in Defining and Defending China’s Tax Base (September 1, 2012). Bulletin for International Taxation, Vol. 66, p. 452, 2012; Osgoode CLPE Research Paper No. 44/2012. Available at SSRN: https://ssrn.com/abstract=2159405