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