Faculty Author Type

Current Faculty [Wei Cui]

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.

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