From source-oriented to residence-oriented: China´s international tax law by BRI?

EDITORIAL: Fundación Universitaria San Pablo CEU
ISBN: 9788417385460
FECHA DE EDICIÓN: 11/7/2019 12:00:00 AM
Nº DE EDICION: 1

Libro Impreso
Nº PAGINAS: 24
DIMENSIONES: 295x210

DIRECTORES, AUTORES Y COLABORADORES

Autor: Wang, Jie

MATERIAS

Libro no disponible

The Belt and Road Initiative (BRI), as one of the most remarkable events of international economic cooperation nowadays, has noticeable implications for many areas of study. This article is to explore how BRI, an initiative proposed and championed by China, has influenced China’s international tax system. To answer the question, the article sets two poles for depicting a country’s position of international taxation, namely, the source-oriented tax system and residence-oriented tax system. Based on that, this article puts forward the proposition that there is a trend that China’s international tax system is transforming from source-oriented to residence-oriented. In the end, the article is concluded by rendering the proposition as tenable

PRODUCTOS RELACIONADOS

Legislación básica de Derecho Internacional privado

From source-oriented to residence-oriented: China´s international tax law by BRI?

Libro no disponible

PRODUCTOS RELACIONADOS

Legislación básica de Derecho Internacional privado

Manual de Seguridad Internacional

La influencia del caso Puigdemont en la cooperación judicial penal europea

Cuaderno de trabajo de Derecho Internacional Privado

Private International Law on Rights in rem in the European Union / Derecho inter...

Derechos reales en el Derecho internacional privado de la UE

Estudios sobre los efectos de la aplicación de la Inteligencia Artificial en el ...

(EBOOK)Estudios sobre los efectos de la aplicación de la Inteligencia Artificial...