Published In
Bulletin for International Taxation
Document Type
Working Paper
Publication Date
2010
Subjects
China, Tax Classification, Foreign Entities
Abstract
This article considers recent changes to the classification of foreign entities under Chinese tax law, the implications for China’s treaty partners in this regard and the general legal framework within which future changes may occur.
Citation Details
Wei Cui, "Tax Classification of Foreign Entities in China: The Current State of Play" (2010) 64:11 Bull Int'l Tax 559.
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