Tax Classification of Foreign Entities in China: The Current State of Play

Wei Cui

Tax Classification of Foreign Entities in China: The Current State of Play

Allard School of Law at the University of British Columbia

Research output: Working paper

Abstract

This article considers recent changes to the classification of foreign entities under Chinese tax law, the implications for China’s treaty partners in this regard and the general legal framework within which future changes may occur.

Original language	Undefined/Unknown
Publication status	Published - Jan 1 2010

Access to Document

Tax Classification of Foreign Entities in China: The Current Stat

http://commons.allard.ubc.ca/fac_pubs/658

Cite this

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