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

Journal
Li, J. (Jinyan)
China (People's Rep.)
Bulletin for International Taxation 2012 (Volume 66), No. 9
FormatPDF
EUR
40
| USD
45
(VAT excl.)

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”.