Zhuang, Wei
BEPS implementation in China review and outlook / by Wei Zhuang .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author discusses the major regulations to implement the base erosion and profit-shifting projects in China and analyzes the impact on tax administration and tax compliance. She also provides an outlook on China's tax administration in combating BEPS.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
ELUSION FISCAL
EVASION FISCAL
PREVENCIÓN
PROGRAMAS
APLICACION
CUMPLIMIENTO FISCAL
ADMINISTRACION TRIBUTARIA
CHINA
Tax Notes International 1048-3306 v. 95, n. 8, August 19, 2019, p. 723-732
BEPS implementation in China review and outlook / by Wei Zhuang .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author discusses the major regulations to implement the base erosion and profit-shifting projects in China and analyzes the impact on tax administration and tax compliance. She also provides an outlook on China's tax administration in combating BEPS.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
ELUSION FISCAL
EVASION FISCAL
PREVENCIÓN
PROGRAMAS
APLICACION
CUMPLIMIENTO FISCAL
ADMINISTRACION TRIBUTARIA
CHINA
Tax Notes International 1048-3306 v. 95, n. 8, August 19, 2019, p. 723-732