Research Paper Number
BEPS, transfer pricing, treaty abuse, anti-avoidance rules, international taxation
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.
Li, Jinyan, "China and BEPS: From Norm-Taker to Norm-Shaker" (2016). Osgoode Legal Studies Research Paper Series. 126.