| Autor: |
Reuven Avi-Yonah, Haiyan Xu |
| Jazyk: |
angličtina |
| Rok vydání: |
2018 |
| Předmět: |
|
| Zdroj: |
Laws, Vol 7, Iss 1, p 4 (2018) |
| Druh dokumentu: |
article |
| ISSN: |
2075-471X |
| DOI: |
10.3390/laws7010004 |
| Popis: |
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. |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
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