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