China and BEPS

Reuven Avi-Yonah and Haiyan Xu
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Reuven Avi-Yonah: Law School, the University of Michigan, 625 South State Street, Ann Arbor, MI 48109-1215, USA
Haiyan Xu: Law School, the University of Michigan, 625 South State Street, Ann Arbor, MI 48109-1215, USA

Laws, 2018, vol. 7, issue 1, 1-26

Abstract: 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.

Keywords: BEPS; China (search for similar items in EconPapers)
JEL-codes: D78 E61 E62 F13 F42 F68 K0 K1 K2 K3 K4 (search for similar items in EconPapers)
Date: 2018
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