A step forward for tax dispute resolution between China and ASEAN countries under the Belt and Road Initiative
China has a closer business relationship with Southeast Asian countries under the Belt and Road Initiative (BRI). To ensure tax certainty for the investment, it is necessary to establish an effective and efficient tax dispute resolution mechanism. The mutual agreement procedure (MAP) is the primary...
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| Format: | text |
| Language: | English |
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Institutional Knowledge at Singapore Management University
2019
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| Online Access: | https://ink.library.smu.edu.sg/soa_research/1863 https://ink.library.smu.edu.sg/context/soa_research/article/2890/viewcontent/SSRN_id3349398.pdf |
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| Institution: | Singapore Management University |
| Language: | English |