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The Skill Requirement Issue for Marketing Teams in the Digital Age - A qualitative study of B2C businesses in China

Digital technology has deeply influenced the social and business environment, and digital marketing is becoming a mainstream marketing strategy. The digital age has brought both benefits and challenges to the marketing teams. Faced with the increasing challenges, one way for marketing teams to improve their competitiveness is to acquire highly skilled talents. So far, research on the skill require

Concept of “Beneficial Ownership” in OECD and Chinese Tax Law - similarity and difference

The term of Beneficial Ownership is a widely recognized term in international double tax treaties for the purpose of preventing tax evasion and avoidance regarding the cross-border payments of dividends, interests and royalties. OECD model is the most commonly used tax model for countries negotiating and conclusion the tax treaties. However, over the past half decades of OECD model’s progress, the