China’s CFC Regime: Existing Rules and Improvement Suggestions

Type

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.