As a result of the BEPS Action Plan, the limitation on benefits rule, which is aimed at preventing treaty shopping, has become an OECDrecommended rule. The importance of the rule has been... Show moreAs a result of the BEPS Action Plan, the limitation on benefits rule, which is aimed at preventing treaty shopping, has become an OECDrecommended rule. The importance of the rule has been significantly elevated, and an increasing number of countries have adopted this rule under the impact of the BEPS project. The limitation on benefits rule has been incorporated in five of the Chinese tax treaties, and China has been actively responding to the BEPS Action Plan, therefore it is necessary to have a thorough understanding of the concept of treaty shopping and the limitation on benefits rule, especially the theoretical underpinnings and the rationales for the design of the rule. For this reason, it is hoped that thisarticle will provide useful information and analysis for policy makers to better understand and evaluate the rule, and respond to the BEPS project. Show less
Anecdotes play an important role in ancient Chinese philosophical writings. This essay offers a close reading of one anecdote in the Mencius, one of the most influential Confucian texts. This... Show moreAnecdotes play an important role in ancient Chinese philosophical writings. This essay offers a close reading of one anecdote in the Mencius, one of the most influential Confucian texts. This reading provides insight into what it means, according to Mencius, to be a morally superior human being. The goal of this essay is to provide insight into the ethical and political philosophy of Mencius and, more broadly, to provide a guideline for reading Chinese philosophical writings in an attentive and receptive manner. Show less
![‘稅收協定中以反避稅為目的的利益限制條款研究’ [The Limitation-on-Benefits Rule in Tax Treaties: Development, Theoretical Underpinnings and Mechanism of the Rule]](/sites/all/modules/custom/islandora_solr_search/images/defaultimg.png?solr_nav%5Bid%5D=e9f825a9c3df8a74b166&solr_nav%5Bpage%5D=0&solr_nav%5Boffset%5D=1)
