The taxation of the digitalized economy is the single most important topic in international tax negotiations today. The … be placed before countries for signature in early 2023. The solution ushers in a new paradigm in the taxation of …

fact that turnover taxation had been imposed in China for decades before the VAT was formally adopted during the 1994 tax … reform. This article examines the historical development of turnover taxation in China in the pre-VAT period, that is, from …The current pilot reform in China based on the merger of the business tax applied to the supply of services and the …