Two Paths for Developing Anti-Avoidance Rules

Authors

Wei Cui, Allard School of Law at the University of British ColumbiaFollow

Faculty Author Type

Current Faculty [Wei Cui]

Published In

Asia Pacific Tax Bulletin

Document Type

Working Paper

Publication Date

2011

Subjects

China, Anti-Avoidance Rules

Abstract

The author discusses the administration of anti-avoidance rules in China, and puts forth the argument that anti-avoidance rules are being applied in China not only in the absence of the rule of law, but also parallel to the rule of law. He suggests that Chinese taxpayers and tax administrators collectively have the choice of pursuing discussions about the boundary between legitimate and illegitimate tax planning along two paths the rule of law figures as an important norm, while in the other it t, and he discusses how each works in China.

Citation Details

Wei Cui, "Two Paths for Developing Anti-Avoidance Rules" (2011) 17:1 Asia Pac. Tax Bull 42.