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【With the same tag:【税收协定】 Found 3 articles】 /Page Order by: Asce Desc

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| F812.42

Research on Transfer Pricing and International Tax Avoidance of Chinese Enterprises: An Empirical Test on Commodity Export Trade

Bai Sida, Chu Minwei

Multinational enterprises that shift profits and thus conduct international tax avoidance through transfer pricing mode have aroused widespread concern in developed countries. In recent ye...

First published at: Aug 03, 2017

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doi:10.16538/j.cnki.jfe.2017.08.003

Journal of Finance and Economics, Vol. 43, Issue 08, pp. 32 - 42

The Application of Provisions concerning Service Permanent Establishments in Tax Conventions

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Journal of Shanghai University of Finance and Economics, Vol. 14, Issue 06, pp. 40 - 46

Issues on the Application of International Tax Convention to Partnerships and Their Income Taxation:From the Perspective of China's Implementation of Bilateral Tax Agreements

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Journal of Shanghai University of Finance and Economics, Vol. 12, Issue 04, pp. 21 - 28

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