Limitation on Benefits Provisions in Tax Treaties and Their Application in China

ZHU Da-qi，ZHANG Mu-jun

Journal of Renmin University of China ›› 2017, Vol. 31 ›› Issue (1) : 120-128.

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主管：教育部
主办：中国人民大学
ISSN 1000-5420  CN 11-1476/C
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Journal of Renmin University of China ›› 2017, Vol. 31 ›› Issue (1) : 120-128.

Limitation on Benefits Provisions in Tax Treaties and Their Application in China

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{{article.zuoZheEn_L}}. {{article.title_en}}[J]. {{journal.qiKanMingCheng_EN}}, 2017, 31(1): 120-128

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