Guidance on China's General Anti-Avoidance Rules released for public comments

Pauline W. Y. WONG

Research output: Journal PublicationsJournal Article (refereed)peer-review


The article discusses the 2008 General Anti-Avoidance Rules introduced by the China's Corporate Income Tax (CIT) Law released for identification of tax avoidance arrangements and introduction of tax adjustments on avoided taxable income. It discusses the tax resident enterprise concept introduced by the CIT law, and the Circular 2 released by the China's State Administration of Taxation on abusing preferential tax treatments, abusing tax treaties and tax avoidance by the use of tax havens.
Original languageEnglish
Pages (from-to)35-51
Number of pages17
JournalInternational Tax Journal
Issue number5
Publication statusPublished - Sept 2014

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