Relationship between International Trade Law and National Tax Policy: A Case Study of China

Authors

Jinyan Li, Osgoode Hall Law School of York UniversityFollow

Document Type

Article

Publication Date

2005

Source Publication

Bulletin for International Taxation. Volume 59, Number 2 (2005), p. 77-87.

Abstract

This article first reviews China's pursuit of joining the international trade system after several decades of economic and political isolation from the West. The article next considers the key aspects of the World Trade Organization system (the WTO agreements, the general principles and the dispute settlement procedures) and then discusses the salient aspects of China's tax policy which may conflict with the WTO rules. Finally, the article analyses the tax policy implications of China's accession to the WTO. The main thesis is that, although the WTO rules may override domestic tax policies in certain cases, the extent of the constraints is modest. China remains more or less free to pursue its own tax policies.

Comments

Available through publisher here.

Repository Citation

Li, Jinyan. "Relationship between International Trade Law and National Tax Policy: A Case Study of China." Bulletin for International Taxation 59.2 (2005): 77-87.

Creative Commons License

This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.