Qunfang Jiang
External PhD candidate
- Name
- Q. Jiang
- Telephone
- 071 5277827
- q.jiang@law.leidenuniv.nl
- ORCID iD
- 0000-0002-2004-6212
Title research: Limitation-on-benefit clauses in tax treaties
External PhD candidate
- Faculteit Rechtsgeleerdheid
- Instituut Fiscale en Economische vakken
- Belastingrecht
- Jiang Q. (2020), ‘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], 月旦財經法雜誌 [Financial and Economic Law Review] 2020(45): 238-266.
- Jiang Q. (2015), Treaty Shopping and Limitation on Benefits Articles in the Context of the OECD Base Erosion and Profit Shifting Project, Bulletin for International Taxation 69(3): .
- Jiang Q. (2014), Legal Research in International and EU Tax law, European Taxation 54(10): .