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

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Xiong, Wei
Business and Tax Law, MPI for Tax Law and Public Finance, Max Planck Society;

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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.

引用: https://hdl.handle.net/11858/00-001M-0000-0025-B2EE-9

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