About this bookGeneral anti-avoidance rules (GAARs) havebeen a topic of great relevance in practice as well as in academia for decades.In a post-BEPS tax world...
About this paperAccompanying with China’s ongoing outward-oriented reform, more and more multinational enterprises have tried to explore the Chinese markets a...
About this paperInfluence of taxation cost and taxation treatment design on trading pattern of asset securitization is the key factor to restrict the developme...
About this paperBased on professor HE Zhenyi's Public Finance theory of common needs of society, the author takes the common needs of society＂ as the core con...
About this paperThe mainstream school of public finance has been badly weakening in the powers of explanation and prediction. So，I am trying to build up a new...
