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China (People's Rep.) - China's Tax Treaties and Beneficial Ownership: Innovative Control of Treaty Shopping or Inferior Law-Making Damaging to International Law?
Cormac Sharkey, Nolan, (2011)
Informal entities and the tax unit : the impact of social institutions on tax design
Sharkey, Nolan Cormac, (2009)
Informal assets and liabilities and the definition of taxable income : the impact of social institutions on tax design