Cui, Xiaojing

Building a belt and road international tax dispute prevention and resolution mechanism electrónico / Cui Xiaojing, Chen Jingxian


Resumen.

In this article, the authors consider developments since 2019 regarding the creation of Silk Road Economic Belt and the 21st-Century Maritime Silk Road (BRI) Tax Dispute Prevention and Resolution Mechanism (the “Mechanism”) under the auspices of China, as well as outlining how the Mechanism could be improved.


FISCALIDAD INTERNACIONAL
RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
RUTAS COMERCIALES
CHINA


Chen, Jingxian

Bulletin for International Taxation 0007-4624 v. 76, n. 4, 2022, p. 170-182

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