The Resource China : riding the BEPS wave to a greater share of global profits

China : riding the BEPS wave to a greater share of global profits

Label
China : riding the BEPS wave to a greater share of global profits
Title
China : riding the BEPS wave to a greater share of global profits
Creator
Subject
Language
eng
Summary
China has long considered itself shortchanged by U.S. multinationals' tax planning techniques and is finding support for many of its positions in the OECD's project to combat base erosion. This article points to recent developments and officials' statements - the new general anti-avoidance rule, promised guidance on transfer pricing in 2015, a list of 15 "unacceptable practices" - and predicts the tax authority will seize the moment to demand a greater share of global profits through both changes in the law and tougher audits
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 23 (2015),
http://library.link/vocab/creatorName
DeSouza, G.R
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • BEPS
  • GAAR
  • transfer pricing
  • UN Transfer Pricing Manual
Label
China : riding the BEPS wave to a greater share of global profits
Instantiates
Publication
Label
China : riding the BEPS wave to a greater share of global profits
Publication

Library Locations

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      52.37366609999999 4.9336932
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