China's general antiavoidance rule and its commitment to the exchange of information by Yan Xu
By: Xu, Yan
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Material type: 
ArticlePublisher: 2018Subject(s): EVASION FISCAL | FRAUDE FISCAL | PREVENCIÓN | INTERCAMBIO DE INFORMACION TRIBUTARIA | CHINA | ELUSION FISCAL
In:
Tax Notes International v. 91, n. 4, July 23, 2018, p. 345-358
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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| Artículos | IEF | IEF | OP 138-Bis/2018/91/4-1 (Browse shelf) | Available | OP 138-Bis/2018/91/4-1 |
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| OP 138-Bis/2018/91-3 CJEU holds that German anti-treaty-shopping rule infringes EU law | OP 138-Bis/2018/91/3-1 OECD Model disclosure rules target intermediaries to prevent CRS avoidance | OP 138-Bis/2018/91/4 Tax Notes International | OP 138-Bis/2018/91/4-1 China's general antiavoidance rule and its commitment to the exchange of information | OP 138-Bis/2018/91/5 Tax Notes International | OP 138-Bis/2018/91/5-1 Revisiting Volvo in light of the nondiscrimination provision in Article 24 of the Brazil-Sweden Tax Treaty | OP 138-Bis/2018/91/6 Tax Notes International |
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