China and BEPS: From Norm-Taker to Norm-Shaker

Bulletin for International Taxation, Vol. 69(6/7), 2015

Osgoode Legal Studies Research Paper No. 6/2016

24 Pages Posted: 30 Oct 2015 Last revised: 12 Jan 2016

See all articles by Jinyan Li

Jinyan Li

York University - Osgoode Hall Law School

Date Written: October 28, 2015

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.

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

JEL Classification: K10

Suggested Citation

Li, Jinyan, China and BEPS: From Norm-Taker to Norm-Shaker (October 28, 2015). Bulletin for International Taxation, Vol. 69(6/7), 2015, Osgoode Legal Studies Research Paper No. 6/2016, Available at SSRN: https://ssrn.com/abstract=2682583 or http://dx.doi.org/10.2139/ssrn.2682583

Jinyan Li (Contact Author)

York University - Osgoode Hall Law School ( email )

4700 Keele Street
Toronto, Ontario M3J 1P3
Canada
416-736-5025 (Phone)

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