Towards an improved design of the Chinese general anti-avoidance rule: a comparative analysis

Wei Xiong, Chris Charles Evans

Research output: Contribution to journalArticleResearchpeer-review

Abstract

In this article, the authors examine the operation of the Chinese general anti-avoidance rule (GAAR) and compare it with GAARs in other regimes. Their analysis suggests that in China there are still fundamental problems with the legislative design of the GAAR, with the manner in which it is being administered by the revenue authorities and with the manner in which it is being interpreted by the judiciary. Greater certainty, consistency and clarity is still required.
Original languageEnglish
Pages (from-to)686 - 696
Number of pages11
JournalBulletin for International Taxation
Volume68
Issue number12
Publication statusPublished - 2014

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