China and BEPS

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:
BEPS
China
Online Access:http://www.mdpi.com/2075-471X/7/1/4
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spelling doaj-111d1b935fe74f6f8c4eda29b1cb70772020-11-25T00:25:09ZengMDPI 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
collection DOAJ
language English
format Article
sources DOAJ
author Reuven Avi-Yonah
Haiyan Xu
spellingShingle Reuven Avi-Yonah
Haiyan Xu
China and BEPS
Laws
BEPS
China
author_facet Reuven Avi-Yonah
Haiyan Xu
author_sort Reuven Avi-Yonah
title China and BEPS
title_short China and BEPS
title_full China and BEPS
title_fullStr China and BEPS
title_full_unstemmed China and BEPS
title_sort china and beps
publisher MDPI AG
series Laws
issn 2075-471X
publishDate 2018-01-01
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.
topic BEPS
China
url http://www.mdpi.com/2075-471X/7/1/4
work_keys_str_mv AT reuvenaviyonah chinaandbeps
AT haiyanxu chinaandbeps
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