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