Guidance on China's General Anti-Avoidance Rules released for public comments
Document Type
Journal article
Source Publication
International Tax Journal
Publication Date
9-1-2014
Volume
40
Issue
5
First Page
35
Last Page
51
Abstract
The article discusses the 2008 General Anti-Avoidance Rules introduced by the China's Corporate Income Tax (CIT) Law released for identification of tax avoidance arrangements and introduction of tax adjustments on avoided taxable income. It discusses the tax resident enterprise concept introduced by the CIT law, and the Circular 2 released by the China's State Administration of Taxation on abusing preferential tax treatments, abusing tax treaties and tax avoidance by the use of tax havens.
Print ISSN
00977314
Publisher Statement
Copyright © 2014 P.W.Y. WONG
Language
English
Recommended Citation
Wong, P. W. Y. (2014). Guidance on China's General Anti-Avoidance Rules released for public comments. International Tax Journal, 40(5), 35-51.