China's CFC Regime: Existing Rules and Improvement Suggestions

IBFD International Tax Bulletin, Volume 10/2014

5 Pages Posted: 23 Oct 2014

See all articles by Na Li

Na Li

Institute for Austrian and International Tax Law, Vienna University of Economics and Business (WU)

Date Written: June 1, 2014

Abstract

The article examines the Chinese controlled foreign company (CFC) legislation and its compatibility with Chinese tax treaties.

Keywords: China, CFC, Tax Treaty

Suggested Citation

Li, Na, China's CFC Regime: Existing Rules and Improvement Suggestions (June 1, 2014). IBFD International Tax Bulletin, Volume 10/2014, Available at SSRN: https://ssrn.com/abstract=2513861

Na Li (Contact Author)

Institute for Austrian and International Tax Law, Vienna University of Economics and Business (WU) ( email )

Althanstrasse 39-45
A-1090 Wien
Austria

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