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

Finnerty, C.J.; Lai, B.C.

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

Journal

Author

Finnerty, C.J.; Lai, B.C.

Country

China (People's Rep.)

Published Date

11 September 2012

Issue

Asia-Pacific Tax Bulletin 2012 (Volume 18), No. 5

DOI

https://doi.org/10.59403/v25cm8

Document

Go to Tax Research Platform

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.

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