Qiu, Dongmei
Assessing the impact of the OECD’s multilateral instrument on China’s tax treaties (2017-2022) electrónico / Dongmei Qiu
Resumen.
Incluye referencias bibliográficas.
This article examines China’s stance towards the OECD’s “Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting” (the MLI) (2017) regarding the ratification process. It also considers the effects of the MLI on the related provisions in China’s existing tax treaties.
TRATADOS INTERNACIONALES
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
CONVENIO MULTILATERAL
EVALUACION
CHINA
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Bulletin for International Taxation 0007-4624v. 76, n. 9, 2022, p. 419-431
Assessing the impact of the OECD’s multilateral instrument on China’s tax treaties (2017-2022) electrónico / Dongmei Qiu
Resumen.
Incluye referencias bibliográficas.
This article examines China’s stance towards the OECD’s “Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting” (the MLI) (2017) regarding the ratification process. It also considers the effects of the MLI on the related provisions in China’s existing tax treaties.
TRATADOS INTERNACIONALES
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
CONVENIO MULTILATERAL
EVALUACION
CHINA
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Bulletin for International Taxation 0007-4624v. 76, n. 9, 2022, p. 419-431