What Is Needed To Perfect the Chinese GAARs?

Journal
Author
Zhang, Z.
Country
China (People's Rep.)
Published Date
Issue
Bulletin for International Taxation 2014 (Volume 68), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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