Assessing the impact of the OECD’s multilateral instrument on China’s tax treaties (2017-2022) electrónico Dongmei Qiu
By: Qiu, Dongmei
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Material type: 
ArticleSubject(s): TRATADOS INTERNACIONALES | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | CONVENIO MULTILATERAL | EVALUACION | CHINA | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
In:
Bulletin for International Taxation v. 76, n. 9, 2022, p. 419-431Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2022/9-4 (Browse shelf) | Available | BIT/2022/9-4 |
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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.
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