China's income tax concept of "enterprise" and the concept of "company" : interaction with the Australia-China tax treaty

Considers the interaction of Australia's and China's income tax laws with the Australia-China tax treaty and highlights some of the possible incongruent outcomes. The primary focus is on the issues relating to the tax unit or taxpayer. The article discusses, among other things, the reasons for the uniqueness of China's income tax laws, Australia's income tax jurisdiction and its treaty with China, the interaction between the treaty and China's income tax laws, the potential scope of the problems, the future tax reform in China, and possible solutions.