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

See all articles by Jinyan Li

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

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

Jinyan Li (Contact Author)

York University - Osgoode Hall Law School ( email )

4700 Keele Street
Toronto, Ontario M3J 1P3
Canada
416-736-5025 (Phone)

Register to save articles to
your library

Register

Paper statistics

Downloads
235
Abstract Views
1,160
rank
134,446
PlumX Metrics