China’s CFC Regime: Existing Rules and Improvement Suggestions

Journal
Author
Li, N.
Country
China (People’s Rep.)
Published Date
Issue
Bulletin for International Taxation 2014 (Volume 68), No. 10
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The article examines the Chinese controlled foreign company (CFC) legislation and its compatibility with Chinese tax treaties.