Towards an Improved Design of the Chinese General Anti-Avoidance Rule: A Comparative Analysis
Bulletin for International Taxation. - Amsterdam. - Vol. 68 (2014), no. 12 (special issue on China) ; p. 686-696; DOI: https://doi.org/10.59403/249w9er
Posted: 28 Mar 2024
Date Written: November 10, 2014
Abstract
In this article, the authors examine the operation of the Chinese general anti-avoidance rule (GAAR) and compare it with GAARs in other regimes. Their analysis suggests that in China there are still fundamental problems with the legislative design of the GAAR, with the manner in which it is being administered by the revenue authorities and with the manner in which it is being interpreted by the judiciary. Greater certainty, consistency and clarity is still required.
Full-text Paper
Keywords: GAAR, ability to pay, anti-avoidance, tax treaty
JEL Classification: K33, K34
Suggested Citation: Suggested Citation
Christopher Charles Evans
University of New South Wales ( email )
School of Taxation and Business Law
Australian School of Business, UNSW
Sydney, NSW 2052
Australia