Published In
Tax Treaty Monitor
Document Type
Working Paper
Publication Date
2013
Subjects
China, United Kingdom, Tax Treaty, 2011
Abstract
The author, in this article, considers some of the key features of the China-United Kingdom Income Tax Treaty (2011), with particular reference to the provisions on technical fees, permanent establishments, passive and other income, and anti-avoidance rules.
Citation Details
Wei Cui, "The China-United Kingdom Income Tax Treaty (2011)" (2013) 67:6 Bull. for Int'l L Tax'n.
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