Proving the Tax Law of China in a Foreign Court

Journal
Sharkey, N.C.
China (People's Rep.); International
Bulletin for International Taxation 2014 (Volume 68), No. 12
PriceUSD 45

In this article, the author examines the difficult area of proving a foreign law by reference to China and taxation. In doing this, he identifies a major tension between the interaction of China’s legal system with those of foreign countries given China’s weak rule of law and major economic significance. The article also challenges the idea that tax law cannot generally be presumed upon in proving law.