"The Relationship Between China's Tax Treaties and Indirect Transfer Antiavoidance Rules"/"Taxing Indirect Transfers: Improving an Instrument for Stemming Tax and Legal Base Erosion".

Authors :: J. L.
Source :: Canadian Tax Journal / Revue Fiscale Canadienne; 2014, Vol. 62 Issue 3, p915-917, 3p
Publication Year :: 2014
Abstract: The article reviews articles such as "The Relationship Between China's Tax Treaties and Indirect Transfer Antiavoidance Rules" appeared in periodical "Tax Notes International" and "Taxing Indirect Transfers: Improving an Instrument for Stemming Tax and Legal Base Erosion" in "Virginia Tax Review."

Subjects :: DOUBLE tax agreements
TAX laws
TAX evasion laws
TAX administration & procedure
TAX base

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