What Is Needed To Perfect the Chinese GAARs?

Type

Journal

Author

Zhang, Z.

Country

China (People's Rep.)

Published Date

December 16, 2013

Issue

Bulletin for International Taxation 2014 (Volume 68), No. 1

DOI

https://doi.org/10.59403/4aqjwy

Document

Go to Tax Research Platform

This article considers certain issues that should be addressed in the pursuit of the perfection of the Chinese general anti-avoidance rules (GAARs).