Research survey

Since first Tax Reformation in 1983, Ministry of Finance (MoF) is mandated to regulate Thin Capitalization Rule (TCR) and following it up...

TAXATION OF THE DIGITAL ECONOMY IN TANZANIA: CHALLENGES AND RECOMMENDATIONS/KOMBA STELLAH BENJAMIN Introduction The rapid advancement of...

Research Survey Paper on Controlled Foreign Companies (CFC) Rule in China   (Yang Shanshan)   China introduced the CFC rule with the...

Assessing the Impact of Interest Limitations on Corporate Taxation and Foreign Investment in Tanzania .Student Name: Magesa Jackson...

Research on the Renovation of Exchange of Information Rules: China’s perspective written by Xiaochen Wu As a pivotal measure of tax...

A Brief Introduction to the Chinese GAAR Regime   GAAR is an important measure to protect countries from tax abuses.   China’s GAAR...

ANALYSIS OF TANZANIA’S CONTROLLED FOREIGN COMPANY RULES 1. INTRODUCTION To address tax deferral as one of tax avoidance scheme, many...

Research Survey on Interest Limitation in China Student name: Shen Siqi   The research on interest deduction limitation rules in China is...

The Current Landscape of Mutual Agreement Procedure (MAP) in China: A Focus on Administrative Framework and Practices   I. Introduction...

Research on the Hybrid Mismatch Arrangementsin China /Huang Min   1.C urrent Situation of Hybrid MismatchArrangements In 2009, the tax...

The General Anti-Abuse Rule (GAAR) in Cameroon: An Overview of its Implementation and Effectiveness   MAKOGE Tatiana Eposi XIAMEN...

Tax Administration Measures in Cameroon to Address the Digital Economy NJIKAM KPOUMIE ABDELAZIZ I. Introduction The digital economy,...