China and BEPS: From Norm-Taker to Norm-Shaker
Bulletin for International Taxation, Vol. 69(6/7), 2015
24 Pages Posted: 30 Oct 2015 Last revised: 12 Jan 2016
Date Written: October 28, 2015
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: Suggested Citation