Research Paper Number
China; fiscal; tax; tax base; treaties
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.”Cited with the permission of IBFD.
Li, Jinyan, "The Great Fiscal Wall of China: Tax Treaties and Their Role in Defining and Defending China’s Tax Base" (2012). Comparative Research in Law & Political Economy. Research Paper No. 44/2012.