Essays about: "Chinese GAAR"
Found 1 essay containing the words Chinese GAAR.
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1. General Anti-Avoidance Rules and Legal Certainty in Sweden, USA and China – A taxation determined by legal culture?
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : The occurrence of taxpayers implementing arrangements without commercial purpose to avoid tax laws and reduce their taxation, id est tax avoidance, is counteracted in most legal systems with different methods. Most jurisdictions have implemented not only Specific Anti-Avoidance Rules ("SAARs"), but also General Anti Avoidance Rules ("GAARs") to counteract tax avoidance. READ MORE
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