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China and BEPS

Author

Listed:
  • Reuven Avi-Yonah

    (Law School, the University of Michigan, 625 South State Street, Ann Arbor, MI 48109-1215, USA)

  • Haiyan Xu

    (Law School, the University of Michigan, 625 South State Street, Ann Arbor, MI 48109-1215, USA
    Law School University of International Business and Economics, Beijing 100029, China)

Abstract

This article provides an overview of China’s reaction to the G20/OECD Base Erosion and Profit Shifting (BEPS) project. From 2013 to 2015, the OECD developed a series of actions designed to address BEPS activities by multinational enterprises, culminating in a final report of 15 action steps. The article reviews and explains China’s reaction to the BEPS project and its actions in detail, with a particular focus on transfer pricing issues. It shows that China has actively participated in both developing and implementing the BEPS project. The article further suggests that in the post-BEPS era, China is expected to implement the BEPS project in a more consistent and coherent way, and will take whatever measures necessary to guarantee the successful implementation of the BEPS package in collaboration with the global community.

Suggested Citation

  • Reuven Avi-Yonah & Haiyan Xu, 2018. "China and BEPS," Laws, MDPI, vol. 7(1), pages 1-26, January.
    • Handle: RePEc:gam:jlawss:v:7:y:2018:i:1:p:4-:d:128401
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    References listed on IDEAS

    as
    1. Avi-Yonah Reuven S., 2016. "Three steps forward, one step back? Reflections on “google taxes” and the destination-based corporate tax," Nordic Tax Journal, Sciendo, vol. 2016(2), pages 69-76, November.
    2. Dhammika Dharmapala, 2014. "What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature," Fiscal Studies, Institute for Fiscal Studies, vol. 35, pages 421-448, December.
    3. Reuven Avi-Yonah, "undated". "International Tax as International Law," University of Michigan John M. Olin Center for Law & Economics Working Paper Series umichlwps-1006, University of Michigan John M. Olin Center for Law & Economics.
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    Keywords

    BEPS; China;

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