Work

The effect of the general anti-avoidance rule on corporate tax avoidance in China

Year: 2018

Type: article

Source: Journal of Contemporary Accounting & Economics

DOI: 10.1016/j.jcae.2018.12.005

Authors: Sidney C.M. Leung, Grant Richardson, Grantley Taylor

Institutions: City University of Hong Kong, Macquarie University, Curtin University

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: closed

OpenAlex ID: W2906435008

FWCI: 7.355

Cites: 64

Cited by: 44

Related to: 10