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China and BEPS

Law School, the University of Michigan, 625 South State Street, Ann Arbor, MI 48109-1215, USA
Law School University of International Business and Economics, Beijing 100029, China
Author to whom correspondence should be addressed.
Received: 15 November 2017 / Revised: 19 December 2017 / Accepted: 16 January 2018 / Published: 24 January 2018
(This article belongs to the Special Issue International Tax Law and Policy)
Full-Text   |   PDF [254 KB, uploaded 24 January 2018]


This article provides an overview of China’s reaction to the G20/OECD Base Erosion and Profit Shifting (BEPS) project. From 2013 to 2015, the OECD developed a series of actions designed to address BEPS activities by multinational enterprises, culminating in a final report of 15 action steps. The article reviews and explains China’s reaction to the BEPS project and its actions in detail, with a particular focus on transfer pricing issues. It shows that China has actively participated in both developing and implementing the BEPS project. The article further suggests that in the post-BEPS era, China is expected to implement the BEPS project in a more consistent and coherent way, and will take whatever measures necessary to guarantee the successful implementation of the BEPS package in collaboration with the global community. View Full-Text
Keywords: BEPS; China BEPS; China
This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited (CC BY 4.0).

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Avi-Yonah, R.; Xu, H. China and BEPS. Laws 2018, 7, 4.

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