China (People's Rep.) - The Debate Over U.S. Corporate Tax Reform: How Should China Respond?
- China (People's Rep.),United States
- Z. An
- Bulletin for International Taxation, 2017 (Volume 71), No 6a/Special Issue
- 26 June 2017
In this article, the author analyzes how tax reform proposals in the U.S. may affect China and makes suggestions for how China should respond, sketching a blueprint for a Chinese tax system that includes reform to the corporate tax, VAT, and individual income tax systems.