The Resource China and BEPS : from norm-taker to norm-shaker

China and BEPS : from norm-taker to norm-shaker

Label
China and BEPS : from norm-taker to norm-shaker
Title
China and BEPS : from norm-taker to norm-shaker
Creator
Subject
Language
eng
Summary
In this article, the author 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
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 69 (2015),
http://library.link/vocab/creatorName
Li, J. (Jinyan)
Geographic coverage
  • International
  • OECD
Language note
English
http://library.link/vocab/subjectName
  • BEPS
  • GAAR
  • looking through
  • beneficial ownership
  • LoB
  • transfer pricing
  • location savings
  • intra-group services
  • developing countries
Label
China and BEPS : from norm-taker to norm-shaker
Instantiates
Publication
Label
China and BEPS : from norm-taker to norm-shaker
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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