A Legal Analysis of the System Confirming Taxable Facts for Advance Pricing:An Examination Based on the Theory of Rational Discourse

ZHANG Shiming

Journal of Renmin University of China ›› 2022, Vol. 36 ›› Issue (2) : 144-157.

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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 ›› 2022, Vol. 36 ›› Issue (2) : 144-157.

A Legal Analysis of the System Confirming Taxable Facts for Advance Pricing:An Examination Based on the Theory of Rational Discourse

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{{article.zuoZheEn_L}}. {{article.title_en}}[J]. {{journal.qiKanMingCheng_EN}}, 2022, 36(2): 144-157

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