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...

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Bibliographic Details
Main Authors: Reuven Avi-Yonah, Haiyan Xu
Format: Article
Language:English
Published: MDPI AG 2018-01-01
Series:Laws
Subjects:
Online Access:http://www.mdpi.com/2075-471X/7/1/4