Transfer Pricing: The Implementation of BEPS In India and China

In E-Book “A Compendium of Ideas & Perspectives on Sustainable Development Goals”, Ed. Nilam Panchal, B. K. School of Professional and Management Studies, Gujarat University, Ahmedabad, India, pp. 244 – 253, 2019, ISBN: 978-93-86644-50-3

10 Pages Posted: 8 Apr 2019

See all articles by Pawan K. Chugan

Pawan K. Chugan

Nirma University - Institute of Management

Anuja Gupta

Nirma University - Institute of Management, Students

Date Written: February 1, 2019

Abstract

Ever since the transfer pricing rules introduced in India and China they have undergone various updates based upon the requirements and need of countries and trade organisations. Concepts of the APA and SHRs have also been incorporated in their transfer pricing legislations and both countries have been assiduously implementing the transfer pricing related updated rules in order to encourage the FDI. With the increase in tax evasion incidences by multinational companies, OECD and G20 countries have come up with 15 Base Erosion & Profit Shifting (BEPS) Actions in 2015. Both India and China, have also very recently started implementing the BEPS system. In this direction, an attempt has been made in this paper first to explain the relevant concepts and then underscore the BEPS actions implementation by India and China.

Note: This paper was presented at the 4th international Youth Symposium (iNYS) organised by the B. K. School of Professional and Management Studies, Gujarat University, Ahmedabad during Feb. 1-3, 2019 and was published in its reading book titled as “A Compendium of Ideas & Perspectives on Sustainable Development”. Paper has been uploaded with the permission of the Publishers.

Keywords: BEPS, Transfer Pricing, Tax Payers, Tax Base Erosion, Profit Shifting

JEL Classification: E62, F21, F23, H2, H32, H87

Suggested Citation

Chugan, Pawan Kumar and Gupta, Anuja, Transfer Pricing: The Implementation of BEPS In India and China (February 1, 2019). In E-Book “A Compendium of Ideas & Perspectives on Sustainable Development Goals”, Ed. Nilam Panchal, B. K. School of Professional and Management Studies, Gujarat University, Ahmedabad, India, pp. 244 – 253, 2019, ISBN: 978-93-86644-50-3. Available at SSRN: https://ssrn.com/abstract=3347702

Pawan Kumar Chugan (Contact Author)

Nirma University - Institute of Management ( email )

Sarkhej Gandhinagar Highway
Ahmedabad, Gujarat 382481
India
+912717241900 (Phone)
+912717241916 (Fax)

Anuja Gupta

Nirma University - Institute of Management, Students ( email )

Sarkhej-Gandhinagar Highway
Chandlodia, Via : Gota
Ahmedabad
India

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