On December 16, 2016, the 5th China-Korea International Symposium on Finance and Tax Law, jointly organized by the China Association for Fiscal and Tax Law and the Korea Tax Law Society, was held at the University of Seoul, Korea. Prof. Xiong Wei, Director of the Center for Taxation and Law Studies of Wuhan University, led a delegation to attend the meeting.
During the opening ceremony, Prof. Xiong Wei, Vice President of the China Association for Fiscal and Tax Law, extended his appreciation to the Korean Tax Law Society for the preparation and support of this symposium. The third section of the symposium focused on the general anti-avoidance rules and the anti-abuse rules of the China-ROK tax treaty. Prof. Cui Xiaojing of Wuhan University commented on the present situation of China's anti-avoidance provisions in tax treaties, the interpretation of Article 3.2 of the Agreement, and the analysis of the advantages and disadvantages of the Limitation on Benefits Clause (LOB) and the Primary Purpose Test (PPT). (School of Law, Li Anan)
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