Substance-over-form in China's GAAR

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Substance-over-form in China's GAAR

May 26 2015
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Scott Heidecke and Flora Luo of Nexia International member firm Nexia TS (Shanghai) discuss China's latest attempts to implement countrywide standard practices for application of the general anti-avoidance rules, while bringing clarity to foreign entities which are affected.

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FeatureDirect TaxChinaITR MagazineJune 2015Asia-Pacific
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