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

Research output: Article

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 languageEnglish
JournalBulletin for International Taxation
Volume64
Issue number11
DOIs
Publication statusPublished - 2010

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