China and BEPS
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 art...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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MDPI AG
2018-01-01
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| Series: | Laws |
| Subjects: | |
| Online Access: | http://www.mdpi.com/2075-471X/7/1/4 |
| _version_ | 1818035493317640192 |
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| author | Reuven Avi-Yonah Haiyan Xu |
| author_facet | Reuven Avi-Yonah Haiyan Xu |
| author_sort | Reuven Avi-Yonah |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-10T06:55:56Z |
| format | Article |
| id | doaj.art-111d1b935fe74f6f8c4eda29b1cb7077 |
| institution | Directory Open Access Journal |
| issn | 2075-471X |
| language | English |
| last_indexed | 2024-12-10T06:55:56Z |
| publishDate | 2018-01-01 |
| publisher | MDPI AG |
| record_format | Article |
| series | Laws |
| spelling | doaj.art-111d1b935fe74f6f8c4eda29b1cb70772022-12-22T01:58:26ZengMDPI AGLaws2075-471X2018-01-0171410.3390/laws7010004laws7010004China and BEPSReuven Avi-Yonah0Haiyan Xu1Law School, the University of Michigan, 625 South State Street, Ann Arbor, MI 48109-1215, USALaw School, the University of Michigan, 625 South State Street, Ann Arbor, MI 48109-1215, USAThis 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.http://www.mdpi.com/2075-471X/7/1/4BEPSChina |
| spellingShingle | Reuven Avi-Yonah Haiyan Xu China and BEPS Laws BEPS China |
| title | China and BEPS |
| title_full | China and BEPS |
| title_fullStr | China and BEPS |
| title_full_unstemmed | China and BEPS |
| title_short | China and BEPS |
| title_sort | china and beps |
| topic | BEPS China |
| url | http://www.mdpi.com/2075-471X/7/1/4 |
| work_keys_str_mv | AT reuvenaviyonah chinaandbeps AT haiyanxu chinaandbeps |