Developments in China’s Treaty Policy: Where is the Dragon Heading?

Journal
Long, Y. (Yi)
China (People's Rep.); International; OECD
Bulletin for International Taxation 2018 (Volume 72), No. 9
PriceUSD 45

This article examines China’s treaty policy by comparing treaties with different states and regions, effective and terminated treaties, and the three periods of Chinese policy. The author concludes that policy is consistent with the growth of the Chinese economy in moving from a capital-importing to a capital-exporting country.