Research Paper Number

44/2012

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

Authors

Jinyan Li, Osgoode Hall Law School of York UniversityFollow

Document Type

Article

Publication Date

2012

Keywords

China; fiscal; tax; tax base; treaties

Abstract

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.

Recommended Citation

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.
https://digitalcommons.osgoode.yorku.ca/clpe/36