China’s CFC Regime: Existing Rules and Improvement Suggestions

Journal

Author

Li, N.

Country

China (People’s Rep.)

Published Date

September 17, 2014

Issue

Bulletin for International Taxation 2014 (Volume 68), No. 10

DOI

https://doi.org/10.59403/1h7dg5m

Document

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