International Taxation in China: A Contextualized Analysis

International Taxation in China: A Contextualized Analysis (IBFD, 2016), ISBN: 978-90-8722-380-9

Osgoode Legal Studies Research Paper No. 76

46 Pages Posted: 30 Mar 2018

See all articles by Jinyan Li

Jinyan Li

York University - Osgoode Hall Law School

Date Written: March 29, 2018

Abstract

This is a chapter of the book that provides a rich context for discussing the Chinese international tax system. It emphasizes the importance of cultural and institutional differences between China and Western democratic countries in understanding the Chinese international tax system.

Keywords: China, international taxation, GAAR, BEPS, Transfer Pricing

Suggested Citation

Li, Jinyan, International Taxation in China: A Contextualized Analysis (March 29, 2018). International Taxation in China: A Contextualized Analysis (IBFD, 2016), ISBN: 978-90-8722-380-9, Osgoode Legal Studies Research Paper No. 76, Available at SSRN: https://ssrn.com/abstract=3152583

Jinyan Li (Contact Author)

York University - Osgoode Hall Law School ( email )

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

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