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Beneficial ownership in China's corporate income tax regime
- Source :
- The International Tax Journal. March-April, 2013, Vol. 39 Issue 2, p35, 8 p.
- Publication Year :
- 2013
-
Abstract
- Introduction By July 2012, China had entered into 99 double tax agreements and signed nine tax information exchange agreements with Argentina, Bahamas, Bermuda, BVI, Cayman Islands, Guernsey, Isle of Man, [...]
Details
- Language :
- English
- ISSN :
- 00977314
- Volume :
- 39
- Issue :
- 2
- Database :
- Gale General OneFile
- Journal :
- The International Tax Journal
- Publication Type :
- Periodical
- Accession number :
- edsgcl.323258508