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Materia : Derecho

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FROM SOURCE-ORIENTED TO RESIDENCE-ORIENTED: CHINA´S INTERNATIONAL TAX LAW BY BRI?

WANG, JIE

The Belt and Road Initiative (BRI), as one of the most remarkableevents of international economic cooperation nowadays, has noticeableimplications for many areas of study. This article is to explore howBRI, an initiative proposed and championed by China, has influencedChina's international tax system. To answer the question, the articlesets two poles for depicting a country's p

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