Research Paper Number

6/2016

Document Type

Article

Publication Date

2016

Keywords

BEPS, transfer pricing, treaty abuse, anti-avoidance rules, international taxation

Abstract

This article considers the implications for China of the G20/OECD Base Erosion and Profit Shifting (BEPS) initiative and the international implications of China's BEPS measures. More specifically, the article examines China's transfer pricing, anti-treaty shopping and general anti-avoidance rules. It suggests that China is transforming itself from a taker of international norms to a shaker of such norms.

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