Research Paper Number
44/2012
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