Open AccessThe Economic Substance Doctrine and China’s Power to Tax Income from Indirect Equity Transfers by Non-Resident Enterprises
Author(s) -
Shi Zheng-wen,
Zhang Yawei
Publication year - 2014
Publication title -
jo'se hagsul nonjib
Language(s) - English
Resource type - Journals
ISSN - 1598-477X
DOI - 10.17324/ifakjl.30.2.201406.002
Subject(s) - doctrine , equity (law) , china , economics , business , income tax , power (physics) , public economics , political science , law , physics , quantum mechanics