id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
cjal-3183	Jiang, Zhaodong	The Administrative Use of Law in China: The Baori Golf Club Tax Case	1998	60	.pdf	application/pdf	30230	1532	53	In rejecting the request, the Japanese management of the .V challenged the application of Chinese tax law to overseas club membership recruiting activities and fee collections taking place outside China.4' It further argued that the V should have no tax liability as it had no claim to the overseas membership fees which belonged to the Japanese investor.' L. J. 517 (1996) (noting few environmental statutory [12:2 THE ADMINISTRATIVE USE OF L41V IN CHINA far as tax law is concerned, while the court is given a role in settling disputes between the authorities and taxpayers,2 few tax cases have ended up in the courtroom.'	cache/cjal-3183.pdf	txt/cjal-3183.txt