Guidance on China's General Anti-Avoidance Rules released for public comments
International Tax Journal
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.
Copyright © 2014 P.W.Y. WONG
Wong, P. W. Y. (2014). Guidance on China's General Anti-Avoidance Rules released for public comments. International Tax Journal, 40(5), 35-51.