The Correctness of the Chinese Position of Enterprise Residence in Chinese Law: The Institutional and Treaty Implications

Journal
China (People's Rep.)
Bulletin for International Taxation 2014 (Volume 68), No. 11
This article considers whether the interpretation of “office of actual management” given in several Chinese notices is in accordance with Chinese law. It raises the critical issue of what China’s law actually is and whether the notices are part of the law or not.