The Resource China's approach to transfer pricing issues with BEPS Action Plan

China's approach to transfer pricing issues with BEPS Action Plan

Label
China's approach to transfer pricing issues with BEPS Action Plan
Title
China's approach to transfer pricing issues with BEPS Action Plan
Creator
Subject
Language
eng
Summary
China has recently introduced measures to combat international tax avoidance via transfer pricing. Revised legislation regarding tax authorities' application of the base erosion and profit shifting (BEPS) principles to taxpayers in China is eagerly awaited
Citation source
In: Tax planning international review. - London. - Vol. 42 (2015),
http://library.link/vocab/creatorName
  • Yuan, J
  • Liu, R
  • Chan, H. (Helen)
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • tax avoidance
  • transfer pricing
  • BEPS Project (OECD)
  • cost contribution arrangement
  • intangibles
  • CbCR
  • CFC
  • PE
  • principal purpose test
Label
China's approach to transfer pricing issues with BEPS Action Plan
Instantiates
Publication
Label
China's approach to transfer pricing issues with BEPS Action Plan
Publication

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