Title

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

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.

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