Comparative Study of the General Anti-Avoidance Rules of China and Hong Kong (Bulletin Int'l Tax)

"A Comparative Study of the General Anti-Avoidance Rules of Mainland China and Hong Kong - Legislation, Interpretation and Application"

Yating Yang (MCL 2016)
Bulletin for International Taxation
July 2016, Vol. 70, No. 7

Abstract: In this article, the author discusses the interpretation and application of general anti-avoidance rules (GAARs) in Mainland China and Hong Kong. In particular, the author argues that GAARs in Mainland China are effective in countering tax avoidance, but that this is not so in the case of Hong Kong.