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

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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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doi:10.16538/j.cnki.jsufe.2018.04.009

Journal of Shanghai University of Finance and Economics, Vol. 20, Issue 04, pp. 129 - 140

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

On the Effect of Tax Competition in Agglomeration Economy

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Journal of Finance and Economics, Vol. 31, Issue 09, pp. 19 - 28

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