The Resource China's SAT moving needle on OECD intangibles guidance, influencing BEPS Action on country-by-country reporting

China's SAT moving needle on OECD intangibles guidance, influencing BEPS Action on country-by-country reporting

Label
China's SAT moving needle on OECD intangibles guidance, influencing BEPS Action on country-by-country reporting
Title
China's SAT moving needle on OECD intangibles guidance, influencing BEPS Action on country-by-country reporting
Creator
Subject
Language
eng
Summary
Forthcoming guidance from the OECD will incorporate concepts long advocated by China's State Administration of Taxation (SAT), such as location savings and treatment of intangibles. China has taken an active role in the OECD's project to combat base erosion and profit shifting, and its influence on the project not only reflects its growing economic clout, but parallels some forthcoming changes in its domestic policies and regulations on transfer pricing
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 22 (2014),
http://library.link/vocab/creatorName
Bell, K.A
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • location savings
  • intangibles
  • BEPS Project (OECD)
  • CbCR
Label
China's SAT moving needle on OECD intangibles guidance, influencing BEPS Action on country-by-country reporting
Instantiates
Publication
Label
China's SAT moving needle on OECD intangibles guidance, influencing BEPS Action on country-by-country reporting
Publication

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