Towards an Improved Design of the Chinese General Anti-Avoidance Rule: A 
Comparative Analysis

Xiong, Wei; Evans, Chris

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Towards an Improved Design of the Chinese General Anti-Avoidance Rule: A Comparative Analysis

Xiong, W., & Evans, C. (2014). Towards an Improved Design of the Chinese General Anti-Avoidance Rule: A Comparative Analysis. Bulletin for international taxation (IBFD-Bulletin), 68(12), 686-696.

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Item Permalink: https://hdl.handle.net/11858/00-001M-0000-0025-B2EE-9 Version Permalink: https://hdl.handle.net/11858/00-001M-0000-0026-AC5C-D

Genre: Journal Article

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Creators:
Xiong, Wei¹, Author
Evans, Chris², Author

Affiliations:
1Business and Tax Law, MPI for Tax Law and Public Finance, Max Planck Society, ou_830551
2External Organizations, ou_persistent22

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Language(s): eng - English

Dates: Date issued: 2014

Publication Status: Issued

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Title: Bulletin for international taxation (IBFD-Bulletin)

Source Genre: Journal

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Pages: - Volume / Issue: 68 (12) Sequence Number: - Start / End Page: 686 - 696 Identifier: ISSN: 0007-4624
ZDB: 2217159-9
CoNE: https://pure.mpg.de/cone/journals/resource/110976549881399