Scholion.ai

The convention on tax mutual administrative assistance and divestment: Evidence from China

Song, Xiaoning, Yan, Jiayan, Cai, Guilong, (Amy) Chen, Huimin

Journal of International Business Studies · 2025 · Volume 56 · Issue 3

DOI: 10.1057/s41267-024-00747-x

Abstract

Various policy instruments have been employed to combat international tax avoidance by multinational corporations (MNCs), with a focus on corporate tax dis

Enable JavaScript for citation tools and additional paper interactions.