Tax Treaty Monitor
China, United Kingdom, Tax Treaty, 2011
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.
Wei Cui, "The China-United Kingdom Income Tax Treaty (2011)" (2013) 67:6 Bull. for Int'l L Tax'n.
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