When the Belt and Road Initiative Meets BEPS: Reforming China's Foreign Tax Credit Rules in the New Era

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Front. Law China ›› 2020, Vol. 15 ›› Issue (2) : 227-248. DOI: 10.3868/s050-009-020-0013-2
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When the Belt and Road Initiative Meets BEPS: Reforming China's Foreign Tax Credit Rules in the New Era

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{{article.zuoZheEn_L}}. {{article.titleEn}}. Front. Law China, 2020, 15(2): 227‒248 https://doi.org/10.3868/s050-009-020-0013-2

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