Abstract
In this article, I undertake a comparative study of the “royalties” provisions in the tax treaties China has concluded by way of a general examination of the various issues relating to “royalties” together with illustrations of specific examples such as the “fees for technical service” article under the double treaty with India.
| Originalsprache | Englisch |
|---|---|
| Fachzeitschrift | Bulletin for International Taxation |
| Jahrgang | 72 |
| Publikationsstatus | Veröffentlicht - 2018 |