The China-United Kingdom Income Tax Treaty (2011)

Journal
Cui, W.
China (People's Rep.); United Kingdom
Bulletin for International Taxation 2013 (Volume 67), No. 6
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The author, in this article, considers some of the key features of the China-United Kingdom Income Tax Treaty (2011), with particular reference to the provisions on technical fees, permanent establishments, passive and other income, and anti-avoidance rules.