Article
The Great Fiscal Wall of China: Tax Treaties and Their Role in Defining and Defending China’s Tax Base
Comparative Research in Law & Political Economy
Research Paper Number
44/2012
Document Type
Article
Publication Date
2012
Keywords
- China,
- fiscal,
- tax,
- tax base,
- treaties
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.
Citation Information
Jinyan Li. "The Great Fiscal Wall of China: Tax Treaties and Their Role in Defining and Defending China’s Tax Base" (2012) Available at: http://works.bepress.com/jinyan_li/42/