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Towards an improved design of the Chinese general anti - avoidance rule a comparative analysis Wei Xiong and Chris Evans Electrónico

By: Xiong, Wei.
Contributor(s): Evans, Chris C.
Material type: ArticleArticlePublisher: 2014Subject(s): EVASION FISCAL | CONTROL | DERECHO TRIBUTARIO | INFRACCIONES Y SANCIONES TRIBUTARIAS | DERECHO PENAL TRIBUTARIO | CHINA | ELUSION FISCAL In: Bulletin for International Taxation v. 68, n. 12, December 2014
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