The Great Fiscal Wall of China: Tax Treaties and Their Role in Defining and Defending China’s Tax Base

Li, J. (Jinyan)

The Great Fiscal Wall of China: Tax Treaties and Their Role in Defining and Defending China’s Tax Base

Journal

Author

Li, J. (Jinyan)

Country

China (People's Rep.)

Published Date

31 July 2012

Issue

Bulletin for International Taxation 2012 (Volume 66), No. 9

DOI

https://doi.org/10.59403/ypeeek

Document

Go to Tax Research Platform

By taking the Great Wall of China as an analogy for China’s treaty policy, the author considers key aspects of China’s treaty network and its implications, and whether or not this constitutes a “Great Fiscal Wall of China”.

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The Great Fiscal Wall of China: Tax Treaties and Their Role in Defining and Defending China’s Tax Base