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Same Author Name Articles
【With the same author name:【Liao Yixin】 Found 1 articles】
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| DF963
The Problem and Reform of Tax Jurisdiction over Residents in the Post BEPS Era
Wang Lihua
,
Liao Yixin
Tax jurisdiction over residents is a kind of tax principle that is based on the legal facts in the income tax laws of various countries on the basis of the existence of residents or nation...
First published at: Aug 01, 2018
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ESI
doi:
10.16538/j.cnki.jsufe.2018.04.009
Journal of Shanghai University of Finance and Economics
, Vol. 20, Issue 04
, pp. 129 - 140
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