Can a DTA restrict China’s GAAR?
I recently came across a PWC article on the new protocol to the China-Barbados DTA that indicated DTAs can restrict and preclude the GAAR in China. I have extracted the relevant information below (I reducted information not relevant to the point I am making)
Description /
Income stream
China-Barbados DTA
Existing DTA
(effective since 27 October 2000)
Protocol
(not [...]