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.
| Original language | English |
|---|---|
| Journal | Bulletin for International Taxation |
| Volume | 72 |
| Publication status | Published - 2018 |