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Two Paths for Developing Controlled Foreign Corporation Rules in China

descriptionPublicationkeyboard_double_arrow_right Article 17 Oct 2016 English Publisher:IBFDJournal:Bulletin for International Taxation, volume 70 (eissn: 2352-9202, Copyright policy )
Authors: Y. Yang;

doi: 10.59403/30f86sx

Two Paths for Developing Controlled Foreign Corporation Rules in China

Abstract

In this article, the author discusses the different international tax policy considerations for outbound investments and inbound investments in China. In particular, the author argues that the current rough and broad-based controlled foreign corporation rules, together with their light enforcement, are best for China.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
2
Average
Average
Average
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