{"id":"https://openalex.org/W4395068616","doi":"https://doi.org/10.59403/20sdmrr","title":"International Taxation in China: A Contextualized Analysis","display_name":"International Taxation in China: A Contextualized Analysis","publication_year":2016,"publication_date":"2016-10-27","ids":{"openalex":"https://openalex.org/W4395068616","doi":"https://doi.org/10.59403/20sdmrr","mag":"2607148903"},"language":"en","primary_location":{"id":"doi:10.59403/20sdmrr","doi":"https://doi.org/10.59403/20sdmrr","is_oa":true,"landing_page_url":"https://doi.org/10.59403/20sdmrr","pdf_url":"https://www.ibfd.org/sites/default/files/2021-12/16_024_International_Taxation_in_China_A_Contextualized_Analysis_final_web.pdf","source":{"id":"https://openalex.org/S4306472606","display_name":"IBFD eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":null,"raw_type":"monograph"},"volume":null,"type":"book","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://www.ibfd.org/sites/default/files/2021-12/16_024_International_Taxation_in_China_A_Contextualized_Analysis_final_web.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5089314770","display_name":"Jing LI","orcid":"https://orcid.org/0000-0002-1826-1124","observed_orcids":["https://orcid.org/0000-0002-1826-1124"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"J. (Jinyan) Li","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5089314770"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.381,"has_fulltext":true,"cited_by_count":4,"citation_normalized_percentile":{"value":0.93932456,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":91,"max":97},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.8633000254631042,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.8633000254631042,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.13500000536441803,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.0005000000237487257,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/enterprise-income-tax","display_name":"enterprise income tax","score":0.9829999804496765},{"id":"https://openalex.org/keywords/tax-treaties","display_name":"tax treaties","score":0.9490000009536743},{"id":"https://openalex.org/keywords/cross-border-transactions","display_name":"cross-border transactions","score":0.5630000233650208},{"id":"https://openalex.org/keywords/withholding-tax","display_name":"withholding tax","score":0.875},{"id":"https://openalex.org/keywords/transfer-pricing","display_name":"transfer pricing","score":0.9959999918937683},{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.9789999723434448},{"id":"https://openalex.org/keywords/base-erosion-and-profit-shifting","display_name":"base erosion and profit shifting","score":0.984000027179718},{"id":"https://openalex.org/keywords/beps","display_name":"BEPS","score":0.8960000276565552},{"id":"https://openalex.org/keywords/state-administration-of-taxation","display_name":"State Administration of Taxation","score":0.8650000095367432},{"id":"https://openalex.org/keywords/chinese-tax-law","display_name":"Chinese tax law","score":0.578000009059906}],"concepts":[{"id":"https://openalex.org/C191935318","wikidata":"https://www.wikidata.org/wiki/Q148","display_name":"China","level":2,"score":0.6394280195236206},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.4539376199245453},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.13660591840744019}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.59403/20sdmrr","doi":"https://doi.org/10.59403/20sdmrr","is_oa":true,"landing_page_url":"https://doi.org/10.59403/20sdmrr","pdf_url":"https://www.ibfd.org/sites/default/files/2021-12/16_024_International_Taxation_in_China_A_Contextualized_Analysis_final_web.pdf","source":{"id":"https://openalex.org/S4306472606","display_name":"IBFD eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":null,"raw_type":"monograph"},{"id":"mag:2607148903","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID3152583_code2200076.pdf?abstractid=3152583&mirid=1","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},{"id":"pmh:oai:digitalcommons.osgoode.yorku.ca:faculty_books-1352","doi":null,"is_oa":false,"landing_page_url":"https://digitalcommons.osgoode.yorku.ca/faculty_books/348","pdf_url":null,"source":{"id":"https://openalex.org/S7407064349","display_name":"bepress Legal Repository","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Books","raw_type":"text"}],"best_oa_location":{"id":"doi:10.59403/20sdmrr","doi":"https://doi.org/10.59403/20sdmrr","is_oa":true,"landing_page_url":"https://doi.org/10.59403/20sdmrr","pdf_url":"https://www.ibfd.org/sites/default/files/2021-12/16_024_International_Taxation_in_China_A_Contextualized_Analysis_final_web.pdf","source":{"id":"https://openalex.org/S4306472606","display_name":"IBFD eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":null,"raw_type":"monograph"},"sustainable_development_goals":[{"score":0.5473999977111816,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4395068616.pdf","grobid_xml":"https://content.openalex.org/works/W4395068616.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2607148903","https://openalex.org/W7060975770","https://openalex.org/W2304584281","https://openalex.org/W1556415397","https://openalex.org/W647288944","https://openalex.org/W1687668327","https://openalex.org/W6959159833","https://openalex.org/W2918694463","https://openalex.org/W435259927","https://openalex.org/W4395068562"],"abstract_inverted_index":{"This":[0],"book":[1,98,232,256,277],"deals":[2,99],"with":[3,28,100,248,264],"the":[4,11,34,37,53,101,108,118,141,155,161,169,174,184,202,205,208,213,215,222,241,255,276],"Chinese":[5,57,83,102,148,158,223,252,270],"international":[6,38,47,103,228,253,271],"tax":[7,14,16,20,39,48,58,65,84,104,111,113,129,143,166,272],"regime,":[8,105],"focusing":[9,106],"on":[10,107,221,259],"enterprise":[12,109],"income":[13,110],"and":[15,67,79,112,122,131,134,150,163,168,194,207,274],"treaties.Why":[17],"this":[18,231],"book?Chinese":[19],"law":[21,59,85,167,209],"affects":[22],"corporations":[23],"engaged":[24,45],"in":[25,46,86,90,145,189,204,210,251],"cross-border":[26],"transactions":[27],"China.":[29],"It":[30,137],"may":[31],"also":[32],"impact":[33],"development":[35],"of":[36,82,157,165,177,186,225,243],"regime":[40],"as":[41,52],"China":[42],"is":[43,60,72,233,257],"increasingly":[44],"reform":[49],"efforts,":[50],"such":[51],"G20/OECD":[54],"BEPS":[55],"Project.":[56],"thus":[61],"important":[62],"to":[63,75,160,199,218,268],"taxpayers,":[64],"professionals":[66],"policymakers":[68],"worldwide.":[69],"However,":[70],"it":[71,116],"a":[73,234,238,265],"challenge":[74],"find":[76],"comprehensive":[77],"information":[78],"insightful":[80],"analysis":[81],"English.":[87],"International":[88],"Taxation":[89],"China:":[91],"A":[92],"Contextualized":[93],"Analysis":[94],"meets":[95],"that":[96],"challenge.This":[97],"treaties.":[114],"First,":[115],"covers":[117],"standard":[119],"topics:":[120],"inbound":[121],"outbound":[123],"rules,":[124],"withholding":[125],"taxes,":[126],"transfer":[127],"pricing,":[128],"avoidance,":[130],"base":[132],"erosion":[133],"profit":[135],"shifting.":[136],"then":[138],"sets":[139],"forth":[140],"technical":[142],"rules":[144,203],"their":[146,187],"specific":[147],"legal":[149],"institutional":[151],"context,":[152],"for":[153,262],"example,":[154],"approach":[156],"courts":[159],"interpretation":[162],"application":[164],"crucial":[170],"role":[171,185],"played":[172],"by":[173,237,284],"State":[175],"Administration":[176],"Taxation,":[178],"which":[179],"are":[180,197],"significantly":[181],"different":[182],"from":[183],"counterparts":[188],"Western":[190],"countries.":[191],"Examples,":[192],"tables":[193],"detailed":[195],"footnotes":[196],"used":[198],"help":[200],"explain":[201],"legislation":[206],"practice.":[211],"Throughout":[212],"work,":[214],"author":[216],"seeks":[217],"shed":[219],"light":[220],"way":[224],"thinking":[226],"about":[227],"taxation.\u201cIn":[229],"sum,":[230],"mature":[235],"work":[236],"scholar":[239],"at":[240],"top":[242],"her":[244],"game.":[245],"For":[246],"anyone":[247,263],"an":[249],"interest":[250],"taxation,":[254],"rewarding":[258],"several":[260],"levels;":[261],"professional":[266],"need":[267],"understand":[269],"policy":[273],"practice,":[275],"should":[278],"be":[279],"your":[280],"\u2018go-to\u2019":[281],"source.\u201d":[282],"(Preface":[283],"Brian":[285],"J.":[286],"Arnold)":[287]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2018,"cited_by_count":3}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2024-04-25T00:00:00"}
