Strengthening Cross-Border Tax Enforcement and the Evolving General Anti-Avoidance Rule

Journal
Finnerty, C.J.; Lai, B.C.
China (People's Rep.)
Asia-Pacific Tax Bulletin 2012 (Volume 18), No. 5
PriceUSD 45

This article discusses the significant anti-avoidance trends in China, in particular in relation to enforcement of the general anti-avoidance rule in China. The impact on taxpayers and future plans of the State Administration of Taxation are also covered.