The governance of foreign investments lies in an institutional gap at the international level. In addition to the fact that there is no mandatory multilateral regulatory framework on the subject, the World Trade Organization (WTO) is passing through a crisis that rules out any negotiation in...

The governance of foreign investments lies in an institutional gap at the international level. In addition to the fact that there is no mandatory multilateral regulatory framework on the subject, the World Trade Organization (WTO) is passing through a crisis that rules out any negotiation in...

This study describes China's tax system and the applied tax policies against the covid-19 crisis, which were the Value Added Tax (VAT) deferral and Corporate Income Tax (CIT) deductions. China has a tax system following international standards, having a unified and decentralized tax agency. The...