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.
Laws 2018, 7(1), 4; https://doi.org/10.3390/laws7010004
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)
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
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MDPI and ACS Style
Avi-Yonah, R.; Xu, H. China and BEPS. Laws 2018, 7, 4.
Avi-Yonah R, Xu H. China and BEPS. Laws. 2018; 7(1):4.Chicago/Turabian Style
Avi-Yonah, Reuven; Xu, Haiyan. 2018. "China and BEPS" Laws 7, no. 1: 4.
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