Improved tax dispute resolution between China and the ASEAN countries under the Belt and Road Initiative

Autor: Diheng Xu
Přispěvatelé: Department of Tax Economics, Fiscal Institute Tilburg (FIT)
Jazyk: angličtina
Rok vydání: 2018
Zdroj: Bulletin for International Taxation, 72(12). International Bureau of Fiscal Documentation
Tilburg University-PURE
ISSN: 1819-5490
Popis: China has established the Belt and Road Initiative International Commercial Court-Connected and Mediation Centre, which is intended to resolve commercial disputes between China and the ASEAN countries. In this article, the author analyses the advantages and disadvantages of this action, and suggests ways of improving the mechanism.
Databáze: OpenAIRE