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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Bibliographic Details
Main Author: XU, Diheng
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2019
Subjects:
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
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