Anti-tax Avoidance of Multinational Corporations under the Belt and Road Initiative in China
Bibliographic record
Abstract
In the context of expanding economic globalization, the numbers of the Multinational Corporation (MNC) have been increasing. “One Belt One Road” promotes the trade corporation between countries. In light of the MNCs implement various tax avoidance strategies, this has significant adverse impact on business environment and tax revenue. This article mainly relies on literature research and comparison of anti-tax avoidance Legal Framework between China and Canada. It explores different measures of anti-tax avoidance. China has experienced challenges with tax avoidance issue in the BRI, including lack of competitiveness of China’s Tax Rate, complexity of international taxation environment, and challenges of implementing Organisation for Economic Co-operation and Development (OECD) Pillar II Global Minimum Tax. Furthermore, comparing the anti-tax avoidance legal framework and differences in its GAAR respectively. The purpose is to design a tax system with Chinese characteristics. Effective anti-tax measures is very crucial for ensuring fair taxation and foster competitive business environment, and increase the public trust for China.
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.000 | 0.001 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.001 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".