WTO version Taxation, Tax Avoidance and Anti-Tax Avoidance

Author: Liu Junting Liu Lisheng
Publisher:
Publish Date: 2002-09-01
Features: This book closely connects with the new developments in China's domestic and foreign tax system reforms, and combines the new Accounting Law implemented in July 2000 with the new situation of China's recent entry into the WTO. It focuses on domestic and international tax administration, tax, tax avoidance, tax evasion strategies, and anti-avoidance countermeasures, as well as practical operations in accounting and auditing systems. It integrates theoretical, practical, and skill-based knowledge. This book is not only suitable for use by national tax, legal, auditing, and foreign trade authorities and researchers, but also meets the needs of finance and taxation, accounting, legal, and foreign trade practitioners. It is particularly valuable for financial and accounting personnel of business enterprises and joint ventures.