A Comparative Study of the “Royalties” Provisions in the Tax Treaties Concluded by China
Journal
China (People’s Rep.); OECD; United Nations
Bulletin for International Taxation 2018 (Volume 72), No. 3
In this article, the author undertakes a comparative study of the “royalties” provisions in the tax treaties that China has concluded by way of a general examination of the various issues relating to “royalties” together with an examination of specific examples.