Dai, Yue
China's 2018 individual income tax reform a global perspective / by Yue "Daisy" Dai .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author analyzes China's 2018 individual income tax reforms, discussing how the changes fit with China's unique tax culture. She also compares China's evolving tax system with the tax systems in the United States and the United Kingdom, considering how their experiences can help guide China's reforms and, more broadly, how China's tax system fits into the global tax environment.
IMPUESTOS
RENTA
SISTEMA FISCAL
REFORMA
CHINA
Tax Notes International 1048-3306 v. 94, n. 9, May 27, 2019, p. 849-859
China's 2018 individual income tax reform a global perspective / by Yue "Daisy" Dai .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author analyzes China's 2018 individual income tax reforms, discussing how the changes fit with China's unique tax culture. She also compares China's evolving tax system with the tax systems in the United States and the United Kingdom, considering how their experiences can help guide China's reforms and, more broadly, how China's tax system fits into the global tax environment.
IMPUESTOS
RENTA
SISTEMA FISCAL
REFORMA
CHINA
Tax Notes International 1048-3306 v. 94, n. 9, May 27, 2019, p. 849-859