Download This PaperChina's CFC Regime: Existing Rules and Improvement Suggestions
IBFD International Tax Bulletin, Volume 10/2014
5 Pages Posted: 23 Oct 2014
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: 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
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